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Mind map

Planning and Operational Variances

Sue Evans English

Mind map on planning and operational variances: materials price, labour rate, materials usage and labour efficiency

Mind map: Planning and operational variances

Map content

Planning and Operational Variances

Materials Price
- Planning Variance
  - Should Cost for actual qty of materials
    - MINUS
      - Revised Should cost for actual qty of materials
- Operational Variance
  - Revised Should cost for actual qty of materials
    - MINUS
      - Actual Cost
Labour Rate
- Planning Variance
  - Should Cost for actual labour hours
    - MINUS
      - Revised Should Cost for actual labour hours
- Operational Variance
  - Revised Should Cost for actual labour hour
    - MINUS
      - Actual cost
Materials Usage
- Planning Variance
  - Should Usage for actual units
    - MINUS
      - Revised Should Usage for actual units
        x St Price
- Operational Variance
  - Revised Should Usage for actual units
    - MINUS
      - Actual Usage
        x St Price
Labour Efficiency
- Planning Variance
  - Should hours for actual units
    - MINUS
      - Revised Should hours for actual units
        x St Rate
- Operational Variance
  - Revised Should hours for actual units
    - MINUS
      - Actual hours
        x St Rate

Information

Description: Mind Map on Planning and Operational Variances, created by Sue Evans on 28/04/2018.
Created by: Sue Evans
Views: 593
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