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1、IntroductiontoManagementAccounting FIFTEENTHEDITION CharlesT Horngren StanfordUniversityGaryL Sundem UniversityofWashington SeattleWilliamO Stratton DixieStateCollegeofUtahDavidBurgstahler UniversityofWashington SeattleJeffSchatzberg UniversityofArizona IntroductiontoManagementAccounting Chapter8 Fl
2、exibleBudgetsandVarianceAnalysis Chapter8LearningObjectives Whenyouhavefinishedstudyingthischapter youshouldbeableto 1 Distinguishbetweenflexiblebudgetsandstaticbudgets 2 Useflexible budgetformulastoconstructaflexiblebudgetbasedonthevolumeofsales 3 Prepareanactivity basedflexiblebudget 4 Explainthep
3、erformanceevaluationrelationshipbetweenstaticbudgets flexiblebudgets andactualresults Chapter8LearningObjectives 5 Computeactivity levelvariancesandflexible budgetvariances 6 Computeandinterpretpriceandquantityvariancesformaterialsandlabor 7 Computevariableoverheadspendingandefficiencyvariances 8 Co
4、mputethefixed overheadspendingvariance FavorableandUnfavorableVariances ProfitRevenueCostsActual ExpectedFFUActual ExpectedUUF Favorablevariancesarisewhenactualresultsexceedbudgeted Unfavorablevariancesarisewhenactualresultsfallbelowbudgeted Favorable F versusUnfavorable U Variances StaticandFlexibl
5、eBudgets Astaticbudgetispreparedforonlyonelevelofagiventypeofactivity LearningObjective1 Differencesbetweenactualresultsandthestaticbudgetforlevelofoutputachievedarestatic budgetvariances StaticandFlexibleBudgets Differencesbetweenactualresultsandtheflexiblebudgetareflexible budgetvariances Aflexibl
6、ebudget variablebudget adjustsfordifferentlevelsofactivities FlexibleBudgetFormulas Todevelopaflexiblebudget managersdeterminerevenueandcostbehavior withintherelevantrange withrespecttocostdrivers LearningObjective2 Notethatthestaticbudgetisjusttheflexiblebudgetforasingleassumedlevelofactivity Activ
7、ity BasedFlexibleBudget Anactivity basedflexiblebudgetisbasedonbudgetedcostsforeachactivityandrelatedcostdriver Foreachactivity costsdependonadifferentcostdriver LearningObjective3 EvaluationofFinancialPerformance revenueorvariablecostsperunitofactivityandfixedcostsperperiodwerenotasexpected Actualr
8、esultsmaydifferfromthemasterbudgetbecause salesandothercost driveractivitieswerenotthesameasoriginallyforecasted LearningObjective4 Or EvaluationofFinancialPerformance Actualresultsatactualactivitylevel 1 Flexible budgetvariances 2 1 3 Flexiblebudgetforactualsalesactivity 3 Sales ActivityVariance 4
9、3 5 StaticBudget 5 IsolatingtheCausesofVariances Managersusecomparisonsamongactualresults masterbudgets andflexiblebudgetstoevaluateorganizationalperformance IsolatingtheCausesofVariances Effectivenessisthedegreetowhichagoal objective ortargetismet Performancemaybeeffective efficient both orneither
10、Efficiencyisthedegreetowhichinputsareusedinrelationtoagivenlevelofoutputs Flexible BudgetIncomeVariances Flexible budgetincomevariance Actualincome Flexible budgetincome atactualsaleslevel LearningObjective5 5 970Unfavorable Sales ActivityVariances Sales activityincomevariance 9 000 7 000 9 20 18 40
11、0Unfavorable Fallingshortofthesalestargetby2 000unitsexplains 18 400oftheshortfallofincomerelativetotheamountinitiallybudgeted Actualunit Staticbudgetunits X Contributionmarginperunit X SettingStandards Anexpectedcostisthecostthatismostlikelytobeattained Astandardcostisacarefullydevelopedcostperunit
12、thatshouldbeattained Perfection ideal standardsareexpressionsofthemostefficientperformancepossibleunderthebestconceivableconditions usingexistingspecificationsandequipment Noprovisionismadeforwaste spoilage machinebreakdowns andthelike CurrentlyAttainableStandards arelevelsofperformancethatmanagersc
13、anachievebyrealisticlevelsofeffort Theymakeallowancesfornormaldefects spoilage waste andnonproductivetime CurrentlyAttainableStandards Trade OffsAmongVariances Improvementsinoneareacouldleadtoimprovementsinothersandviceversa Likewise substandardperformanceinoneareamaybebalancedbysuperiorperformancei
14、nothers WhentoInvestigateVariances Whenshouldmanagementinvestigateavariance Manyorganizationshavedevelopedsuchrulesofthumbas investigateallvariancesexceedingeither 5 000or15 ofexpectedcost ComparisonwithPriorPeriods Someorganizationscomparethemostrecentbudgetperiod sactualresultswithlastyear sresult
15、sforthesameperiod Evencomparisonswiththepriormonth sactualresultsmaynotbeasusefulascomparisonswithanup to dateflexiblebudget Flexible BudgetVarianceinDetail Standardperunitofoutput Std inputsFlexibleexpectedBudgetAmountDirectMaterial5pounds 2 pound 10DirectLabor hour 16 hour 8 Std priceexpected Flex
16、ible budgetamountsbasedon 10perunitofoutputfordirectmaterialsand 8perunitfordirectlabor VariancesfromMaterialandLaborStandards StandardCostsAllowed DirectmaterialCostallowed7 000unitsX5poundsX 2 00perpound 70 000 DirectlaborCostallowed7 000unitsX1 2hourX 16 00perhour 56 000 VariancesfromMaterialandLaborStandards Actualresultsfor7 000unitsproduced DirectmaterialPoundspurchasedandused 36 800Price poundX 1 90 Totalactualcost 69 920 DirectlaborHoursused 3 750XActualprice rate X 16 40 Totalactualcost
