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See our Privacy Policy and User Agreement for details. Published on Apr 10,. Meanwhile, the Major, roaming round the hall like an imprisoned cyclone, had caught sight of and joyfully pounced on the telephone apparatus, and lost no time in ringing up the hunt secretary and announcing his resignation of the Mastership. A servant had by this time brought his horse round to the door, and in a few seconds Mrs.
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Popular in Competitive Advantage. Ali Ahmed. Sayed Abu Sufyan. The variable costs, however, have been adjusted to reflect the actual volume level of 5,, litres instead of the forecasted volume of 5,, litres, thereby eliminating all cost variances due strictly to the difference between planned volume and actual volume For costs which are highly volume dependent, variances should be based on a budget which reflects the volume of operations actually attained.
Since the level of fixed costs is independent of volume anyway, it is not necessary to adjust the budget for these items for volume differences. The original budget for fixed-cost items is still appropriate. The figures for the month of December have been excluded for the purposes of this case. Exhibit 2 is the detailed expense breakdown for the manufacturing department. The detailed expense breakdowns for the other departments have been excluded for purposes of this case.
Three days after Jim Peterson asked Frank Roberts to pull together a presentation for the management committee analyzing the profit variance for , Frank came into Jim's office to review his first draft. Frank said that he planned to give each member of the management committee a copy of this schedule and then to comment briefly on each of the items. Jim Peterson said he thought the schedule was okay as far as it went, but that it just didn't highlight things in a manner which indicated what corrective actions should be taken in or indicated the real causes for the favorable overall variance.
Which elements were uncontrollable, for example? He suggested that Frank try to break down the sales volume variance into the part attributable to sales mix, the part attributable to market share shifts, and the part actually attributable to overall volume changes. He also suggested breaking down the unfavorable manufacturing variance to indicate what main corrective actions are called for in For example, he said, how much of the total was due to price differences versus quantity differences?
Since the division was a pure "price taker" for commodities like milk and sugar, he wondered how to best treat the price variances. Finally, he suggested that Frank call on John Vance, the corporate controller, if he needed some help in the mechanics of breaking out these different variances.
As Frank Roberts returned to his office, he considered Jim Peterson's suggestion of getting John Vance involved in revising the variance report. Frank did not want to consult John Vance unless it was absolutely necessary because he thought Vance always went overboard on the technical aspects of any accounting problem. Frank couldn't imagine a quicker way to put people to sleep than to throw one of Vance's number-filled six-page memos at them. Jim Peterson specifically wants a nontechnical presentation, Frank thought to himself, and that rules out John Vance.
Besides, he thought, you don't have to be a CPA to focus on the key variance areas from a general management viewpoint. A telephone call to John Vance asking about any written materials dealing with mix variances and volume variances produced, in the following day's mail, the document shown here as the Appendix. Vance said to see Exhibit A for the variance analysis breakdown. Armed with this document and his common sense, Frank Roberts dug in again to the task of preparing a nontechnical breakdown of the profit variance for the year.
The next day Frank Roberts learned that his counterpart, John Parker, Vice President for Manufacturing and Operations, had seen the draft variance report and was very unhappy about it. Roberts and Parker were the only two vice presidents in the division. Parker had apparently told Jim Peterson that he felt Roberts was "playing games" with the numbers to make himself look good at Parker's expense.
What changes, if any, would you make in the variance analysis schedule proposed by Frank Roberts? Can the suggestions offered by Jim Peterson be incorporated without making the schedule "too technical"? Thank you for interesting in our services. We are a non-profit group that run this website to share documents. We need your help to maintenance this website. Please help us to share our service with your friends.
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