Määrävarianssi

Määrävarianssi, often translated as quantity variance or amount variance, is a concept used in managerial accounting and cost control. It measures the difference between the actual quantity of a resource used and the standard quantity of that resource that should have been used for the actual level of output achieved. This variance is calculated specifically for direct materials and direct labor, and sometimes for variable overhead.

The purpose of analyzing määrävarianssi is to identify inefficiencies in the usage of resources. A favorable variance indicates that less of a resource was used than planned, while an unfavorable variance suggests that more of the resource was consumed than expected. For example, in production, a favorable material quantity variance might mean that less raw material was needed to produce a batch of goods than standard, perhaps due to improved work processes or reduced waste. Conversely, an unfavorable labor quantity variance could signal issues like poorly trained employees, excessive rework, or inefficient production methods.

Calculating määrävarianssi involves comparing the actual quantity of input used multiplied by its standard price to the standard quantity allowed for the actual output multiplied by the same standard price. The difference highlights deviations in the physical amount of resources consumed, irrespective of their cost. This distinction is important because it separates issues related to quantity from those related to price, allowing management to pinpoint specific areas for investigation and improvement.