业绩提升也不见得是好事——要看变动具体来自哪里

Variances and Performance Evaluation

差异与业绩评估 （一）

ACCAF5知识点：

1. 为什么导致差异Identify the Cause of the Variance

In the real world (and in examination questions) there may be other causes. The first stage in using variances to evaluate performance is to understand what caused them.

Having identified the cause of a particular variance, it is worth identifying whether other variances were also affected.

当确认一项变动时，要注意是否有其他的变动也受到影响。

For example:

A favourable materials price variance may have been caused by buying cheaper materials, but this may also have resulted in an adverse materials usage variance.

It would be meaningless therefore to say that the favourable price variance was "good" and that the adverse usage variance was "bad".

All variances that have been caused by a common factor should be considered together. It may be worthwhile to add the variances together (treating favourable variances as positive and adverse variances as negative) to appreciate the total financial impact.

每个事项的变动因素都要综合考虑，不能只按单项的变动来确认“好”或者“坏”。

2. 谁负责 Identify Who Is Responsible

It may be that variances are being used to assess the performance of a particular manager (e.g. a factory manager).

对于变动的管理，需选取专人负责相应项目的变动确认。

Managers should only be judged on variances that are within their control. Variances are normally the responsibility of the following departments and their managers:

材料价格差异 - 生产部门或者购买部门

Materials price variance—the purchase department. However, look for signs that the purchase department may have been put under pressure to buy from a particular supplier. Or, if the purchase was requisitioned at very short notice, the purchasing department may have been unable to obtain a favourable price that it might have had otherwise.

工资率差异 – 人力资源部门、工厂经理等

Labour rate variances—this depends on who makes the decisions about how much to pay particular workers. It could be the human resources department or the factory manager.

劳动效率差异 - 工厂经理等

Labour efficiency variances are normally assumed to be the responsibility of the person who supervises the workers—this could again be the factory manager. However, these variances may also be related to the rate variance—a higher grade of labour will generally lead to an adverse rate variance, but the labourers might work more efficiently.

材料用量差异 - 生产经理或者购买经理

Material usage variances are also associated with a production manager. However, variances may also have been caused by the purchase manager buying a quality of material different from the standard.

混合和产量差异 - 生产经理或者购买经理

Mix and yield variances are normally considered to be under the control of the production manager who supervises the production process. However, these may also be affected by the quality of materials used, which could be the responsibility of the purchasing manager.

间接费用差异 – 维修经理等

Overhead variances will be the responsibility of the appropriate managers — equipment maintenance expenditure, for example, would depend on the maintenance manager.