Fertigungsvarianz

Fertigungsvarianz refers to the deviation between planned or standard production costs and the actual costs incurred during the manufacturing process. This concept is crucial in cost accounting and management to understand and control manufacturing expenses. Variances are typically categorized into price variances and quantity or usage variances.

Price variances arise when the actual cost of a resource, such as raw materials or labor, differs from the standard cost. For example, if the standard price of a particular raw material is $10 per kilogram, but it was purchased at $12 per kilogram, there would be an unfavorable price variance.

Quantity or usage variances occur when the amount of a resource used in production differs from the standard amount allowed for the actual output. If the standard quantity of a raw material for a product is 5 kilograms, but 6 kilograms were actually used, this would result in an unfavorable quantity variance.

Analyzing these variances helps businesses identify inefficiencies, pinpoint areas of cost overruns, and make informed decisions to improve future production processes. Favorable variances indicate that costs were lower than expected, while unfavorable variances suggest that costs were higher than anticipated. Understanding the root causes of these deviations is essential for effective cost management and profitability.