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Qaagi - Book of Why

Causes

Effects

the efficiency variance ... the same factorscausethe labor efficiency variance

more experienced workerscreatingan unfavorable labor efficiency variance

due to the following : Defective or bad materials(passive) may be causedLabour Efficiency variance

variancesWhatwould causea direct labor efficiency variance

e ) Promotion of employees without proper authorization by personal favoritism or supervisorsleadsto labor efficiency variance

the amount of time stated in a standard ... the amount of actual labor experiencedresultsin a labor efficiency variance

they were less efficientcausingdirect labor efficiency variance

This equationresultsin the labor efficiency variance

last monthcreatedan unfavorable Labor Efficiency variance

from the use of poor quality materialsresultingfrom the use of poor quality materials

from the difference between actual output of worker and standard output of workerresultsfrom the difference between actual output of worker and standard output of worker

pressure to buildcreatespressure to build

additional variable manufacturing overheadwill ... causeadditional variable manufacturing overhead

a variable overhead spending variance What can cause a variable overhead efficience variance What can cause a fixed overhead spending variance What can cause a production volume variancecan causea variable overhead spending variance What can cause a variable overhead efficience variance What can cause a fixed overhead spending variance What can cause a production volume variance

additional for each yard of denim purchasedwill ... causeadditional for each yard of denim purchased

from using higher quality materials that result in fewer inspectiocould resultfrom using higher quality materials that result in fewer inspectio

in a credit balance in th Appendix 9A - Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System Appendix 9Awould resultin a credit balance in th Appendix 9A - Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System Appendix 9A

in a credit balance in the labor efficiency variance accountwould resultin a credit balance in the labor efficiency variance account

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