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Topic: Two & Three Way OH Variance important??? (

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p1nkch1ck
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Joined: 08 Jun 2009
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Posts: 82

Posted: 15 Nov 2009 at 16:20 \| IP Logged

Ok, im so stuck on the twoway & three way OH variance.....

i have looked at other posts & on youtube & over my book several times... i feel so dumb but i just don't get it...

someone who may know-- is this a popular question on the exam or highly likely to be tested??

ima bout ready to give up on it & hope i don't see a question on my exam this thurs.

__________________
FAR 7/16/09 -- 78
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p1nkch1ck
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Joined: 08 Jun 2009
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Posts: 82

Posted: 15 Nov 2009 at 17:15 \| IP Logged

i mean i understand the price/usage/rate/efficieny variance for DM & DL... its just the two & three way OH variance i don't have grasp of.

I'm using Becker. feel free to post any tips.

__________________
FAR 7/16/09 -- 78
AUD 8/31/09 -- 87
REG 10/16/09 -- 76
BEC 11/19/09 -- 78

p1nkch1ck
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Joined: 08 Jun 2009
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Posts: 82

Posted: 15 Nov 2009 at 18:19 \| IP Logged

it involves variances for variable & fixed OH spending, efficiency & volume

__________________
FAR 7/16/09 -- 78
AUD 8/31/09 -- 87
REG 10/16/09 -- 76
BEC 11/19/09 -- 78

bryris
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Joined: 07 Dec 2008
Location: United States
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Posts: 624

Posted: 17 Nov 2009 at 19:05 \| IP Logged

The 4,3,2,1 way overhead variance analysis is nothing more than a way to present the same information. Don't over think them. You've already said you understand the spending, efficiency, and production volume variances - the different matrices of the various methods merely show the same information in varying levels of detail.

4 way - everything is presented. variable/fixed spending, variable efficiency, and fixed production volume variance.

3 way - variable/fixed spending are combined, the other two pieces are presented the same way.

2 way - spending (var and fixed) + variable efficiency variance = flexible budget variance <---- 3 pieces crammed into one. Then fixed production volume is shown.

1 way - its all smashed together to show total variance. Not very useful since everything is smashed together.

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herbert7890
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Joined: 31 May 2010
Location: Puerto Rico
Online Status: Offline
Posts: 84

Posted: 30 Aug 2010 at 20:15 \| IP Logged

danula wrote:

I watched Roger on his 1 hour free demo and I'm happy with that.

I second that! that roger video really helped me get it down!! It's a must see for anyone taking BEC

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FAR 88 - BEC 86 - AUD 90 - REG 85 - I'm DONE!!!!
Becker - Puerto Rico

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