By Robert Scarlett
CIMA Revision playing cards are the one fabrics written and counseled by means of CIMA. they supply succinct yet whole insurance of the entire significant issues of the CIMA 2005 syllabus. The pocket-sized, spiral-bound structure allows them to be carried round simply, making them helpful assets anyplace you're. Diagrams and bulleted lists are used all through to show the foremost issues as essentially and concisely as attainable. This simplifies the syllabus and makes the issues effortless to benefit and be mindful. CIMA Revision playing cards offer: * examination counsel and tricks * A precis of the entire key issues of the hot syllabus * visible aids to consolidate studying * examination concentrated, pocket sized revision courses summarising the foremost subject matters of the CIMA syllabus * Diagrams and tables all through toughen key thoughts and reduction reminiscence retention and remember * simply moveable dimension
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Extra info for CIMA Revision Cards Management Accounting Performance Evaluation (CIMA Managerial Level 2008) (CIMA Managerial Level 2008)
The Theory and Practice of Standard Costing Labour and material cost variances Definitions Labour rate variance – the difference between the standard and actual hourly rate paid, multiplied by the actual hours worked Labour efficiency variance – the difference between the standard and actual hours worked, multiplied by the standard hourly rate Materials price variance – the difference between the standard and actual price paid per kg (or metre), multiplied by the actual kg used Materials usage variance – the difference between the standard and actual kg used, multiplied by the standard price per kg Favourable variance – a variance (usually denoted ‘fav’) that causes profit to rise Adverse variance – a variance (usually denoted ‘adv’) that causes profit to fall 25 The Theory and Practice of Standard Costing Labour and material cost variances K Key points A labour cost variance is the difference between the standard labour cost of the output achieved and the actual labour cost incurred.
Calculate one planning variance only unless required to do otherwise 43 Standard Costing and Performance Evaluation Investigation and interpretation of variances Definitions Controllable variance – is one which arises as a result of factors which are under the control of the responsible manager. Controllable variances are generally worth investigating, since action can be taken to eliminate or exploit them if that is deemed appropriate Uncontrollable variance – is one which arises as a result of factors which are beyond the control of the responsible manager.
That opportunity cost is the contribution lost from not being able to run B The link between options may arise because of resource constraints or customer preferences. For example, some customers will not place orders with a supplier who also supplies one of that customer’s competitors.