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Planning and Operational Variances

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Mind Map on Planning and Operational Variances, created by Sue Evans on 28/04/2018.
Sue Evans
Mind Map by Sue Evans, updated more than 1 year ago
Sue Evans
Created by Sue Evans about 6 years ago
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Resource summary

Planning and Operational Variances
  1. Materials Price
    1. Planning Variance
      1. Should Cost for actual qty of materials
        1. MINUS
          1. Revised Should cost for actual qty of materials
      2. Operational Variance
        1. Revised Should cost for actual qty of materials
          1. MINUS
            1. Actual Cost
      3. Labour Rate
        1. Planning Variance
          1. Should Cost for actual labour hours
            1. MINUS
              1. Revised Should Cost for actual labour hours
          2. Operational Variance
            1. Revised Should Cost for actual labour hour
              1. MINUS
                1. Actual cost
          3. Materials Usage
            1. Planning Variance
              1. Should Usage for actual units
                1. MINUS
                  1. Revised Should Usage for actual units
                    1. x St Price
              2. Operational Variance
                1. Revised Should Usage for actual units
                  1. MINUS
                    1. Actual Usage
                      1. x St Price
              3. Labour Efficiency
                1. Planning Variance
                  1. Should hours for actual units
                    1. MINUS
                      1. Revised Should hours for actual units
                        1. x St Rate
                  2. Operational Variance
                    1. Revised Should hours for actual units
                      1. MINUS
                        1. Actual hours
                          1. x St Rate
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