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Danshui 2012

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4 Estimate material price and usage for flash memories, labor rate and usage (efficincy) variances, and the overhead spending variante for August’. Het bedrijf heeft $2 per eenheid flash memory te veel betaald, in totaal heeft het een verlies van -$362.000 geleden. Omdat de verkoopprijs ook met $2 is gestegen kunnen we concluderen dat het bedrijf de stijging op de verkoopprijs heeft laten belasten. De reden voor de prijsstijging kan zijn de afdeling inkoop niet de juiste leverancier kiest om de grondstoffen in te kopen. Het kan ook zo zijn dat de prijzen zijn gestegen door externe factoren zoals inflatie, weinig aanbod op de markt etc. Het efficiencyverschil laat een verschil zien van -$27.000, dit heeft te maken met de 1000 stukken die beschadigd zijn tijdens de productie. In totaal is er dus een stijging van $389.000 op de flash memory.
Hier ziet u de prijs en efficiency verschil voor de factor ‘Arbeid’: Het bedrijf heeft $3,93 per uur meer betaald dan de standaard uurloon, dit heeft te maken met de stijging van %30. Er is ook niet efficiënt genoeg gewerkt omdat het 1.423 uren meer nodig had dan normaal om de 180.000 stuks te produceren. In totaal heeft het bedrijf voor arbeidskosten $732.200 meer betaald dan gebudgetteerd.

Hier ziet u de prijs en efficiency verschil voor de factor ‘Overhead’:
De vaste kosten blijven gelijk alleen toezichkosten nemen toe met $7,000. De reden hiervoor kan zijn dat het bedrijf in een bepaalde periode extra toezicht nodig had binnen de productie waardoor het extra kosten heeft gemaakt omdat het buiten de standaard uren is gevallen.…...

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