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Forums › ACCA Forums › ACCA PM Performance Management Forums › Variance calulation (presentation) Operating Statement.
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
As is written in the Course Notes – you will not be asked to prepare an operating statement in Paper F5.
