ACCA MA Syllabus E. Standard Costing - Actual or standard figures - Notes 8 / 8
Actual or standard figures where the variances are given
Variances can be used to derive actual data from standard cost details.
Rather than being given actual data and asked to calculate the variances, you may be given the variances and required to calculate the actual data on which they were based.
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Syllabus E. Standard Costing
E2. Variance Calculations and Analysis
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Syllabus E. Standard Costing
E3. Reconciliation of Budgeted and Actual Profit