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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › yield variance
Hello!
Could you explain what’s the difference between yield and usage variance?
-Both seem to lay emphasis on output
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.
