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Debatra Maity
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Investigating Variance
1. Variance Reporting Process The IT department typically generates and circulates variance repo...
Sales and Sales Mix Variance
1. Introduction Variance analysis is not limited to costs—it also applies to revenues. Actual sa...
Material Mix and Yield Variance
1. Introduction In many industrial products (e.g., pharmaceuticals, food), multiple materials or...
Variable & Fixed Overhead Variance
1. Variable Overhead Variance (VOH) Concepts VOH Rate: Pre-determined during budgeting. Applied...
Variance Analysis: General Framework & Labour Cost Variance
1. Purpose of Variance Analysis Compares actual performance with budgets and standards. Helps ma...