Pcm Mngt Acctg Budgetary Control

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Budgetary control Variance analysis Management Accounting Benoit SENAUX [email_address] 1-A-006

Feedback control and variance analysis From Atrill & McLaney, Management Accounting for Decision Makers (2007), Pearson Prepare budget Collect information on actual performance Perform Compare actual performance with budget and take action on deviations Feedback Feedback Feedback

Flexed budget ,[object Object],[object Object],[object Object]

Variance analysis ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Sales variance (1)  Q = (Q A - Q B ) P B  P = (P A - P B ) Q A Adverse Favourable Unit price Volume Budgeted Actual Price variance Volume variance Actual Budgeted Total variance = P A Q A -P B Q B Volume variance Price variance

Sales variance (2) ,[object Object],[object Object],[object Object],[object Object]

Cost variance (1) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Cost variance (2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Cost variance (3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Cost variance Usage variance Volume variance

Behavioural issues of budgetary control ,[object Object],[object Object],[object Object],[object Object],[object Object]

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Pcm Mngt Acctg Budgetary Control

1. Budgetary control Variance analysis Management Accounting Benoit SENAUX [email_address] 1-A-006

2. Feedback control and variance analysis From Atrill & McLaney, Management Accounting for Decision Makers (2007), Pearson Prepare budget Collect information on actual performance Perform Compare actual performance with budget and take action on deviations Feedback Feedback Feedback

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10.