Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed
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Correcting students misconceptions
Point
to stress
Variances are often interrelated. A favourable sales revenue price variance (caused by a price increase) may reduce market share (U market-share variance) leading to reduced sales volume U SQV and SVV).
Bhimani, Horngren,
Datar and Rajan
,
Management
and Cost Accounting
, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012
Correcting
students misconceptions
Students often confuse the three-column decomposition of the SQV into market-size and share variances with the three-column decomposition of the SVV into sales quantity and mix variances.
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