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MA FORMULAS (Level 0 (Level 1 (Level 2 # (sales volume variance (Level 3…
MA FORMULAS
Level 0
Level 1
Level 2
#
flexible budget variance
flexible budget compared to actual results
sales volume variance
flexible budget based on actual compared to static
Level 3
sales quantity variance
(ATS-BTS) x BCM x BSMP
sales mix variance
ATS x (ASMP - BSMP) x BCM
compares every difference in actual and budgeted
compares acutal profit to budgeted
Cost variances
price variance
AQ * (AP-SP)
efficiency variance
SP * (AQ-SQ)
Market variances
market size variance
(AMS - BMS) x BMSHP x BCM
market share variance
(AMSHP - BMSHP) x AMS x BCM