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mix and yield

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › mix and yield

  • This topic has 3 replies, 3 voices, and was last updated 11 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • June 1, 2014 at 6:43 am #172254
    Dushyan
    Member
    • Topics: 37
    • Replies: 44
    • ☆☆

    anyone can suggest me reasons why we have an adverse mix and yield variances
    and what impact on both variance each other

    June 1, 2014 at 12:49 pm #172327
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54719
    • ☆☆☆☆☆

    An adverse mix variance will occur because more of the more expensive material(s) have been bought, and less of the cheaper material(s).

    An adverse yield variance will occur if have wasted more material than we would have expected to.

    A favourable mix variance could lead to an adverse yield variance – this is because a favourable mix variance would mean we were buying cheaper materials. Using cheaper materials could result in more waste, so an adverse field variance.

    June 1, 2014 at 6:29 pm #172431
    lwitiko
    Member
    • Topics: 12
    • Replies: 51
    • ☆☆

    Thanks John.

    June 1, 2014 at 7:11 pm #172451
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54719
    • ☆☆☆☆☆

    You are welcome 🙂

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