Market Size & Market Share variancesForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Market Size & Market Share variancesThis topic has 1 reply, 2 voices, and was last updated 3 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts October 18, 2021 at 6:51 pm #638352 John1998mParticipantTopics: 73Replies: 40☆☆Sales Usage variance is sub-divided into a Planning & Operational variance.(1) Market Size variance is calculated as: (Standard Sales – Revised Standard Sales) x Profit/unit[It is actually same as Sales Usage Planning variance](2) Market Share variance is calculated as: (Revised Standard Sales – Actual Sales) x Profit/unit[It is actually same as Sales Usage Operational variance]Is it all true? October 19, 2021 at 7:22 am #638415 John MoffatKeymasterTopics: 57Replies: 54652☆☆☆☆☆Yes, except it is not called the sales usage variance, but is called the sales volume variance.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In