Planning and Operational Variance Analysis
我们这篇文章主要讨论F5 performance management, Part C standards and variance analysis，这个部
分的考点属于每年必考，且考试难度比较大的，尤其是其中advanced variance analysis。我们上一篇文
章已经帮大家分析过mix and yield variance analysis，那这边文章就以2012 Dec Q2为例对Planning
and operational variance analysis 进行讨论。
Truffle Co makes high quality, hand-made chocolate truffles which it lls to a local retailer. All
chocolates are made in batches of 16, to fit the standard boxes supplied by the retailer. The standard
cost of labour for each batch is $6·00 and the standard labour time for each batch is half an hour. In
November, Truffle Co had budgeted production of 24,000 batches; actual production was only 20,500
batches. 12,000 labour hours were ud to complete the work and there was no idle time. All workers
were paid for their actual hours worked. The actual total labour cost for November was $136,800. The
production manager at Truffle Co has no input into the budgeting process.
At the end of October, the managing director decided to hold a meeting and offer staff the choice of either
accepting a 5% pay cut or facing a certain number of redundancies. All staff subquently agreed to
accept the 5% pay cut with immediate effect.
At the same time, the retailer requested that the truffles be made slightly softer. This change was
implemented immediately and made the chocolates more difficult to shape. When recipe changes such
as the are made, it takes time before the workers become ud to working with the new ingredient mix,
making the process 20% slower for at least the first month of the new operation.
The standard costing system is only updated once a year in June and no changes are ever made to the
system outside of this.
Required:
(b) Analy the total labour rate and total labour efficiency variances into component parts for
planning and operational variances in as much detail as the information allows.
(8 marks)
需要注意的是，由于F5 换过考官，这个部分新老考官解题的方法和思路不一样，计算结果也有差异。下
面我们用两种方法来讲解这道题。
先将题目条件进行整理：
表格1
original revi actual
Price 6/0.5=12 12*0.95=11.4 11.4
usage 0.5 0.5*1.2=0.6 12000
Budget units 24,000 batches 20500 batches
用两种方法得出的数值不一样，但两种方法都要遵循价差=AQ*（AP-SP）和量差=SP*（AQ-SQ）的基本
公式
方法一：
将labor rate variance和labor efficiency variance分别拆分为planning variance和operational variance
Workings：
W1 : Labor rate planning variance= (revid std rate- std rate)* actual hours paid
“实际单价” 标准单价实际量
= (11.4-12)*12000
=7200 F
W2：Labor rate operational variance= (actual rate- revid std rate)*actual hours paid
实际单价 “标准单价” 实际量
= (11.4-11.4)*12000
= 0
W3：Labor efficiency planning variance=
(std hours for actual production- revid std hours for actual production)* std labor rate 标准量 “实际量” 标准单价
=(0.5*20500-0.6*20500)*12=24600 A
W4：Labor efficiency operational variance=
(actual hours worked- revid std hours for actual production)* std labor rate
实际量 “标准量” 标准单价
=(12000-20500*0.6)*12=3600 F
方法二：
将planning variance和operational variance分别拆分成rate variance和efficiency variance
Workings:
W5: Labor rate planning variance=RSQ*(SP-RSP)=20500*0.6*(12-11.4)=7380F
“实量” 标价“实价”
W6: Labor efficiency planning variance=SP*(SQ-RSQ)=20500*12*（0.5-0.6）=24600A
标价标量 “实量”
W7: Labor rate operational variance=AQ*( RSP- AP)=12000*(11.4-11.4)=0
实量 “标价” 实价
W8:Labor efficiency operational variance=RSP*(RSQ-AQ)=11.4*（20500*0.6-12000）=3420F
“标价” “标量” 实量
考试时两种方法都判对，都会给分，所以掌握一种方法即可。
上面的例子我们是以labor cost 为例解释了Planning variance and operational variance 的应用，在考试
当中也有可能换成material cost，或者overhead cost等，思路都是一样的，需要我们根据题意，找出表
格1中original budget, revid budget, 和actual result对应的数据，再小心计算。
考官不仅要求同学们熟练掌握Planning variance and operational variance的计算，对计算结果的分析和
差异分析这种方法本身的逻辑和优缺点也需要大家理解。
Revision Budget
Planning and operational variance analysis的发生是因为预算重述( revision budget )。下面这段可以为
考试中对这个topic的文字性讨论提供思路。
为了正确对责任进行划分，以起到激励managers的作用，当环境发生不可控变化(beyond the control of
managers)时，我们可以进行预算重述revision budget，以保护managers不受到惩罚。Revision budget
就是放弃original budget，重新按照变化后的情况进行预算，制定budget。当然，任何预算重述revision
budget 都必须经过高级经理nior manager的审核，防止出现managers的责任逃避。Senior managers
需要判断，如果是operational 运营产生的差异，就应当让相应managers 承担责任，受到惩罚，如果是
beyond the control of managers的原因，则可以revi budgets。这个判断过程难免出现主观，武断等问
题，所以需要nior managers足够的客观，独立。
比如，由于供应商经营不善倒闭，我们不得不重新选择供应商，假设符合我们要求的新供应商因为离公司
较远，导致原材料的运输费用上升，material cost升高，最终material price variance 就是adver 的结
果，但是，我们认为这个差异产生的原因是beyond the control of managers，经理不应该因此受到惩罚，
否则影响工作积极性。
再举个例子：假设某个经理的绩效考核指标，labor rate variance 是adver，但这个经理解释说，因为原
来的一些工人因为技术落后，影响产品质量，所以他解聘了这些人，重新雇佣了skilled labor，相应的工人
工资就比较高，最终导致了adver的结果，因此这个Manager希望可以revi budget，按照新的工
人重新制定预算标准。对于这个情况，我们就不应该批准revi budgets，因为这属于managers 权责范
围之内，可以控制的因素。
发生revision budgets之后，我们在做variance analysis时就不能用actual results 和original budgets 进
行对比了，要将这个差异进行分割，分为Planning variance and operational variance。
Planning variance 是度量original budgets 和revision budgets的差异，如果这部分出现了adver的结
果，不需要Managers受到惩罚；但是operational variance 是度量actual results 和revision budgets的
差异，如果这部分出现了adver的结果，则表明managers表现不佳，需要受到相应的惩罚。
Planning variance and operational variance强调管理者只应该对可控因素（controllable）造成的差异承担
后果，如operational variance, market share variance, 对不可控因素造成的差异则不需要managers
负
责，如planning variance, market size variance。这样的责任划分时managers更能接受差异分析的结果，
更能起到激励作用。同时，也能促使预算部门不断对标准及预算（plan and standards tting）过程进行改进。但是，对可控及不可控因素的识别及定性存在难度，受主观判断影响，并且预算重述budget revi 本身会花费比较大的时间和精力（time and efforts consuming）。不容忽视的还有，budget revi 可能会成为managers逃避责任的借口，把一切adver variances都归因于bad planning，给公司管理带来阻力。
最后，我们再附几道题目供大家练习。
1. For which one of the following variances should a production manager usually be held responsible?
A Labour rate planning variance
B Labour rate operational variance
C Labour efficiency planning variance
D Labour efficiency operational variance
2. Using the following information, to calculate the labour rate planning variance.
Standard cost card: Actual results:
0.4 hours per unit $14 perhour 8,000 units of the product were manufactured 3,500hours ud to make them
It is recognid that there was a national increa of labour rate at $2.5 per hour, whichhad not been included in the standard hourly rate.
A $6,200 (A)
B $8,000 (F)
C $8,750 (F)
D $8,750 (A)
Answers:
1. D
Only operational variances are responsible for departmental managers. Apparently, labour efficiency is more controllable by production manager than labour rate.
2. D
The national increa of pay rate is not controllable by the organisation, therefore the planning labour rate variance should be $2.5*3500 = $8750 Adv.
