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Standard costing and variance analysis 7: Sales variances
We continue our series on standard costing and variance analysis. In this video, we move away from our production variances and onto our sales variances. Our sales variances include the sales margin price variance, the sales margin volume variance, the sales margin mix and quantity variances and the sales market size and sales market share variances.
Переглядів: 9

Відео

Standard costing and variance analysis 6: Fixed overhead variances17:08Standard costing and variance analysis 6: Fixed overhead variances
Standard costing and variance analysis 6: Fixed overhead variances
Переглядів 11821 день тому
In our sixth video on standard costing and variance analysis, we explore the fixed overhead variances. An important feature of fixed overhead variances are the differences when we apply a variable costing system compared to an absorption costing system.
Standard costing and variance analysis 5: Variable overhead variances14:25Standard costing and variance analysis 5: Variable overhead variances
Standard costing and variance analysis 5: Variable overhead variances
Переглядів 106Місяць тому
In this video, we continue our standard costing and variance analysis series. Specifically, we look at the different types of variable overhead variances we can calculate.
Standard costing and variance analysis 4: Labour variances16:07Standard costing and variance analysis 4: Labour variances
Standard costing and variance analysis 4: Labour variances
Переглядів 1172 місяці тому
In this video, we continue our series in standard costing and variance analysis by learning about the labour variances. We cover, in detail, the labour rate (pure rate and joint rate efficiency) and efficiency (idle time and pure efficiency) variances.
Standard costing and variance analysis 3: Materials variances23:25Standard costing and variance analysis 3: Materials variances
Standard costing and variance analysis 3: Materials variances
Переглядів 1982 місяці тому
In this video, we unpack our material variances, including the price variances (broken down into pure price and joint price usage) and usage variances (broken down into mix and yield). We look at calculating the variances and understanding possible reasons for the variances.
Standard costing and variance analysis 2: The flexed budget and an overview of variances16:00Standard costing and variance analysis 2: The flexed budget and an overview of variances
Standard costing and variance analysis 2: The flexed budget and an overview of variances
Переглядів 2083 місяці тому
In our second video in the series, we focus on understanding what the flexed budget is and how to calculate it. We also perform an overview of the variances we can calculate.
Standard costing and variance analysis 1: A standard costing system14:17Standard costing and variance analysis 1: A standard costing system
Standard costing and variance analysis 1: A standard costing system
Переглядів 3713 місяці тому
Welcome to our series on standard costing and variance analysis. In this video, we look at the basics around how a standard costing system works.
Digital Acumen 1: Multiple regression analysis in Excel13:29Digital Acumen 1: Multiple regression analysis in Excel
Digital Acumen 1: Multiple regression analysis in Excel
Переглядів 1309 місяців тому
In this video, we learn to perform and interpret multiple regression analysis in Microsoft Excel.
Cost volume profit analysis 4: Degree of operating leverage5:41Cost volume profit analysis 4: Degree of operating leverage
Cost volume profit analysis 4: Degree of operating leverage
Переглядів 3719 місяців тому
In this video, we conclude our series on cost-volume-profit analysis by looking at the degree of operating leverage.
Cost volume profit analysis 3: Multiproduct CVP16:51Cost volume profit analysis 3: Multiproduct CVP
Cost volume profit analysis 3: Multiproduct CVP
Переглядів 63710 місяців тому
In this video we learn how to perform multiproduct CVP analysis.
Cost volume profit analysis 2: The mathematical approach13:01Cost volume profit analysis 2: The mathematical approach
Cost volume profit analysis 2: The mathematical approach
Переглядів 59810 місяців тому
In this video, we unpack the mathematical approach to CVP analysis. We begin by developing the break-even formula from the variable costing net profit equation. We then discuss the margin of safety. We conclude by working through some common examples and uses of CVP analysis.
Cost volume profit analysis 1: An overview9:37Cost volume profit analysis 1: An overview
Cost volume profit analysis 1: An overview
Переглядів 57611 місяців тому
Welcome to our series on cost-volume-profit analysis. In this video, we explore the uses of CVP analysis, the graphical representation of CVP and the underlying assumptions.
Linear programming 3: The simplex method21:40Linear programming 3: The simplex method
Linear programming 3: The simplex method
Переглядів 380Рік тому
This video wraps up our series on linear programming by working through the simplex method. We briefly discuss developing the constraint and objective functions before constructing the initial matrix. We then derive and interpret the final matrix.
Linear programming 2: The graphical method15:10Linear programming 2: The graphical method
Linear programming 2: The graphical method
Переглядів 344Рік тому
We continue our series in linear programming. In this video, we unpack how to determine the optimal production mix using the graphical approach. We also calculate the shadow prices of our scarce resources.
Linear programming 1: An overview7:03Linear programming 1: An overview
Linear programming 1: An overview
Переглядів 259Рік тому
In this video, we begin looking at linear programming. In management accounting, linear programming is a useful technique for the allocation of scarce resources.
Sources of finance 3: Debt, equity and hybrid instruments10:31Sources of finance 3: Debt, equity and hybrid instruments
Sources of finance 3: Debt, equity and hybrid instruments
Переглядів 560Рік тому
Sources of finance 3: Debt, equity and hybrid instruments
Sources of finance 2: Rights issues6:57Sources of finance 2: Rights issues
Sources of finance 2: Rights issues
Переглядів 275Рік тому
Sources of finance 2: Rights issues
Sources of finance 1: An overview of financial markets9:14Sources of finance 1: An overview of financial markets
Sources of finance 1: An overview of financial markets
Переглядів 347Рік тому
Sources of finance 1: An overview of financial markets
An introduction to financial management 2: An overview of corporate strategy10:04An introduction to financial management 2: An overview of corporate strategy
An introduction to financial management 2: An overview of corporate strategy
Переглядів 230Рік тому
An introduction to financial management 2: An overview of corporate strategy
An introduction to financial management 1: Overview8:14An introduction to financial management 1: Overview
An introduction to financial management 1: Overview
Переглядів 320Рік тому
An introduction to financial management 1: Overview
Absorption and variable costing 3: A comparison of profits21:22Absorption and variable costing 3: A comparison of profits
Absorption and variable costing 3: A comparison of profits
Переглядів 9002 роки тому
Absorption and variable costing 3: A comparison of profits
Absorption and variable costing 2: An introduction to variable costing7:00Absorption and variable costing 2: An introduction to variable costing
Absorption and variable costing 2: An introduction to variable costing
Переглядів 6912 роки тому
Absorption and variable costing 2: An introduction to variable costing
Absorption and variable costing 1: An introduction to absorption costing10:14Absorption and variable costing 1: An introduction to absorption costing
Absorption and variable costing 1: An introduction to absorption costing
Переглядів 1 тис.2 роки тому
Absorption and variable costing 1: An introduction to absorption costing
Joint and by products 6: Joint costs and the decision to further process9:28Joint and by products 6: Joint costs and the decision to further process
Joint and by products 6: Joint costs and the decision to further process
Переглядів 1,7 тис.2 роки тому
Joint and by products 6: Joint costs and the decision to further process
Joint and by product costing 5: The constant gross profit percentage method9:58Joint and by product costing 5: The constant gross profit percentage method
Joint and by product costing 5: The constant gross profit percentage method
Переглядів 3,9 тис.2 роки тому
Joint and by product costing 5: The constant gross profit percentage method
Joint and by product costing 4: The net realizable value method10:19Joint and by product costing 4: The net realizable value method
Joint and by product costing 4: The net realizable value method
Переглядів 3,2 тис.2 роки тому
Joint and by product costing 4: The net realizable value method
Joint and by product costing 3: The sales value at split-off point method9:17Joint and by product costing 3: The sales value at split-off point method
Joint and by product costing 3: The sales value at split-off point method
Переглядів 3,2 тис.2 роки тому
Joint and by product costing 3: The sales value at split-off point method
Joint and by product costing 2: The physical measures method9:57Joint and by product costing 2: The physical measures method
Joint and by product costing 2: The physical measures method
Переглядів 4 тис.2 роки тому
Joint and by product costing 2: The physical measures method
Joint and by-product costing 1: An overview6:38Joint and by-product costing 1: An overview
Joint and by-product costing 1: An overview
Переглядів 4,2 тис.2 роки тому
Joint and by-product costing 1: An overview
Job costing 4: The recording of overheads and sale of the job10:22Job costing 4: The recording of overheads and sale of the job
Job costing 4: The recording of overheads and sale of the job
Переглядів 3832 роки тому
Job costing 4: The recording of overheads and sale of the job

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