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Variance calulation (presentation) Operating Statement.

Forums › ACCA Forums › ACCA PM Performance Management Forums › Variance calulation (presentation) Operating Statement.

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by John Moffat.
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  • November 26, 2014 at 12:11 am #213260
    osama94
    Member
    • Topics: 21
    • Replies: 15
    • ☆

    Sir do I have to present the “variances” in the Operating style?
    For example; my way to display (and calculate) any variances is:
    (Actual Quantity – Standard Quantity) x Standard Price = Usage Variance

    Or do I have to present it in a Operating style manner? Such as:
    Actual Quantity x
    Standard Quantity x
    Variance X

    November 26, 2014 at 10:30 am #213367
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54833
    • ☆☆☆☆☆

    As is written in the Course Notes – you will not be asked to prepare an operating statement in Paper F5.

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