Direct manufacturing labor Direct manufacturing labor haours Direct manufacturing labor haours Actual price incrred per direct manufacturing labor-hour.

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Presentation transcript:

Direct manufacturing labor Direct manufacturing labor haours Direct manufacturing labor haours Actual price incrred per direct manufacturing labor-hour Actual price incrred per direct manufacturing labor-hour Direct manufacturing labor cost Direct manufacturing labor cost

Price Variances

Efficiency Variance

Variance Analysis Variable manufactur overhead variance Direct manufacturing labor price variance Flexible-budget variance for operating income Direct manufactur overhead variance Direct materials variance Sales price variance Sales volume variance for operating income Direct materials efficiency variance Direct materials price variance Direct manufacturing labor efficiency variance Static budget variance for operating income

Performance Measurement Using Variances Effectiveness Effectiveness Efficiency Efficiency

Multiple Causes of Variances and Organization Learning Poor design of products or processes Poor design of products or processes Poor work on the production line Poor work on the production line Underskilled labor force Underskilled labor force Inappropriate assignment of labor or machines to specific jobs, and Inappropriate assignment of labor or machines to specific jobs, and Congestion due to scheduling a large number of rush orders from webb’s sales representatives. Congestion due to scheduling a large number of rush orders from webb’s sales representatives.

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