Page 129 - P1 Integrated Workbook STUDENT 2018
P. 129

Advanced variance analysis





                           Materials mix and yield variances





               1.1  What is it?

               This splits the materials usage variance into two parts.


                                         Materials usage variance



                     Materials mix variance                    Materials yield variance

                      –   Has the usage changed                –     Have the materials used
                          because the ratio of the                   created more or less
                          materials input has                        units than expected?
                          changed?
















































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