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yield variance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › yield variance

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • October 2, 2017 at 2:00 pm #409242
    adarsh1997
    Participant
    • Topics: 646
    • Replies: 282
    • ☆☆☆☆

    Hello!

    Could you explain what’s the difference between yield and usage variance?
    -Both seem to lay emphasis on output

    October 3, 2017 at 8:21 am #409314
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54720
    • ☆☆☆☆☆

    You have asked this before and I have answered you before.

    The usage variance measure the effect of using different from standard quantities. Yield measure just whether the total used is different, mix measures whether the way the total is mixed is different.

    Usage is the total of the mix and the yield, and this is all explained in my lectures.

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  • The topic ‘yield variance’ is closed to new replies.

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