Sales Variances

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Mindmap am Sales Variances, erstellt von Sue Evans am 08/02/2022.
Sue Evans
Mindmap von Sue Evans, aktualisiert more than 1 year ago
Sue Evans
Erstellt von Sue Evans vor fast 3 Jahre
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Zusammenfassung der Ressource

Sales Variances
  1. Total Sales Variance
    1. Difference between actual sales unit x actual profit and budgeted units x budgeted profit (Actual Sales units x Actual Profit per unit) - (Budgeted Sales units x Standard Profit per unit)
      1. Sales Volume Variance
        1. Difference between the actual units sold and the budgeted units valued at Standard Profit Margin (Actual Units - Budgeted Units) x Standard Profit Margin
          1. Sales Volume Planning Variance
            1. Difference between the budgeted units and the revised budgeted units (based on revised market share) valued at Standard Profit Margin (Budgeted Units - Revised Budgeted Units) x Standard Profit Margin
            2. Sales Volume Operational Variance
              1. Difference between the revised budgeted units (based on revised market share) and the actual units valued at Standard Profit Margin (Revised Budgeted Units - Actual Units) x Standard Profit Margin
          2. Sales Price Variance
            1. Difference between actual sales revenue and what sales revenue should have been for the actual sales units (Actual Sales units x Actual Selling Price per unit) - (Actual Sales units x Budgeted Selling Price per unit) OR ASU x (ASP-BSP)
              1. Sales Price Operational Variance
                1. Difference between the revised should have been for the actual sales units and actual sales revenue (Actual Sales units x Revised Budgeted Selling Price per unit) - Actual (Actual Sales units x Actual Selling Price per unit) OR ASU x (RBSP-ASP)
                2. Sales Price Planning Variance
                  1. Difference between what sales revenue should have been for the actual sales units and the revised should have been for the actual sales units (Actual Sales units x Budgeted Selling Price per unit) - (Actual Sales units x Revised Budgeted Selling Price per unit) OR ASU x (BSP-RBSP)
          3. ASU = Actual Sales Units, ASP = Actual Selling Price, BSP = Budgeted Selling Price, RBSP = Revised Budgeted Selling Price
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