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Variance analysis 差異分析
There are mainly three overhead variance models:
One-way variance
It is also called as net overhead variance, which can be derived by comparing the actual amount of overhead and the overhead applied.
Two-way variance
This model separate the net overhead variance into both part, one is called budget variance(controllable), the other one is volume variance(uncontrollable), the budget amount is derived based upon standard hours allowed for production achieved.
Three-way variance
The budget variance mentioned above would be separated further into spending variance and efficiency variance by using budget amount based on actual hours worked.
The overhead is applied to production based on the predetermined rate per cost driver times the standard cost driver allowed for the actual level of activity (hours worked, units produced)
Overhead variances represent the analysis of balance in the overhead account after overhead has been applied. Over applied (more credit) is favorable, under applied (more debit) is unfavorable.
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