ACCA MA: Sales Price & Volume Variance | Standard Costing Pt. 2 (Exam Kit Solved)
Автор: Chartered Nest (CA Sudesh Neupane)
Загружено: 2025-12-10
Просмотров: 10
Welcome to Part 2 of our Standard Costing series! This video tackles Sales Variances, a key area for understanding revenue performance. We break down Sales Price Variance and Sales Volume Variance, showing you exactly how to calculate and interpret them for the ACCA MA exam.
We focus on applying these formulas to Section A questions from the ACCA Exam Kit, so you can learn the most efficient approach to solve these MCQs correctly every time.
In this video, you will learn:
✔️ The precise formulas for Sales Price Variance (SPV) and Sales Volume Variance (SVV).
✔️ How to distinguish between planning (budget) and operational (actual) sales data.
✔️ Step-by-step solutions to exam-style MCQs, including common calculation traps.
✔️ How sales variances link to profit margins and overall business performance.
Have a question? Ask me in the comments below!
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