Page 284 - PM Integrated Workbook 2018-19

Chapter 10

Sales mix and quantity variances

7.1 Sales volume variance

Total sales variance

Sales price variance Sales volume variance

The sales volume variance can be split into two parts.

Sales volume variance

Sales mix variance Sales quantity variance
 Has the profit changed  Has the profit changed

because the relative because the organisation
proportion of each sold more/less products
product sold changed? overall?

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