ACCA PM F5 Classroom - Syllabus D4. Material Mix And Yield Variances 8 / 11
a) Calculate, identify the cause of, and explain material mix and yield variances.
b) Explain the wider issues involved in changing material mix e.g. cost, quality and performance measurement issues.
c) Identify and explain the relationship of the material usage variance with the material mix and yield variances.
d) Suggest and justify alternative methods of controlling production processes.