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Concepts · CA Intermediate/Cost & Management Accounting

Cost & Management Accounting

Ch 5 · Standard Costing & Variance Analysis

5 concept points · 6 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
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Important Points

🗺️ Chart summary

Variance Tree
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   Cost = Price + Usage
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   Usage = Mix + Yield

   Labour Cost = Rate + Efficiency
   Efficiency = Mix + Yield + Idle Time

   FOH Volume = Capacity + Efficiency + Calendar

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