Page 127 - P1 Integrated Workbook STUDENT 2018

Chapter 8

Advanced variance analysis

Outcome

By the end of this session you should be able to:

 calculate mix and yield (or quantity variances) for materials, labour and sales

 split variance into planning and operational components

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 10 of your Study Text

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