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Market Size & Market Share variances

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Market Size & Market Share variances

  • This topic has 1 reply, 2 voices, and was last updated 8 months ago by John Moffat.
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    Posts
  • October 18, 2021 at 6:51 pm #638352
    John1998m
    • Topics: 62
    • Replies: 36
    • ☆☆

    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 Moffat
    Keymaster
    • Topics: 57
    • Replies: 49617
    • ☆☆☆☆☆

    Yes, except it is not called the sales usage variance, but is called the sales volume variance.

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