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Planning and Operational Variances

Description

Mind Map on Planning and Operational Variances, created by Sue Evans on 28/04/2018.

Mind Map by Sue Evans, updated more than 1 year ago

	Created by Sue Evans almost 6 years ago

464

1

Resource summary

Planning and Operational Variances

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

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