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11 Cards in this Set
- Front
- Back
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DM Price Variance=
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qty purch (actual P - std P)
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DM Quantity Variance=
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std P (qty used - qty allowed)
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Quantity Allowed=
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actual output X std input ratio
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DL Rate Variance
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hrs logged (actual rate - std rate)
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DL Efficiency Variance
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std rate (hrs used - hrs allowed)
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Hours Allowed
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actual output X std input ratio
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CM %
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(Total CM)/SR
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Budget Variance
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Actual cost - Planned cost
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Sales Margin
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Income/Sales
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Investment Turnover Ratio
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Sales/Invested Capital
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Return of Investment
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(income/sales) x (sales/invested capital)
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