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Direct material yield variance (MYV) :
It has been described by the ICMA, London, as 'the variation between the standard yield of the actual material input and the actual yield, both valued at the standard material cost of the product'.
MYV = Standard yield rate (Standard yield - Actual yield) (or) Standard Revised rate (Actual loss - Standard loss),
Where standard revised rate = Standard cost of standard mix
Net standard output
Methods of Labour Remuneration There Labour remuneration methods can be broadly classified into two factors as: i. Time rate or on the basis of the time spend in the factor
Thomas Crown expects to earn the following stream of annual income for the next four years:- $41,000; $45,000; $38,000 and $50,000. Although he has adopted the Pay Yourself First s
Q. Show the Break-even charts? Refers graphically profit and losses at different levels of sales volume achieved. When sales revenue is greater than total cost it m
Sam Edwards has been the accounting manager for Jade Manufacturing in a highly competitive international market for ten years. Jade Manufacturing produces heavy equipment for two m
The book of Deven Verma could not be tallied. The account transferred the difference of Rs. 1.270 in the suspense account on the debit side. the following mistakes were found later
Requirement for additional Funds A business would require additional capital for two purposes: 1. Financing additional fixed assets, and
Question P A RT A Borrico ltd manufacture a single product and they had currently introduced a system of budgeting and variance analysis. The subsequent information i
LEV;LRV
Dividends ................ Non-operating losses not passed through P and L A/c
fifo method
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