Economics · Management Accounting
एक कंपनी की परिचालन लागत 60% परिवर्तनीय (variable) और 40% स्थिर (fixed) है। यदि कंपनी मानक सीमांत लागत (standard marginal costing) से मानक अवशोषण लागत (standard absorption costing) पर स्विच करती है, तो निम्नलिखित में से किस विचरण (variance) का मान बदल जाएगा?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1प्रत्यक्ष सामग्री दक्षता विचरण (Direct material efficiency variance)
- 2परिवर्तनीय उपरिव्यय दक्षता विचरण (Variable overhead efficiency variance)
- 3बिक्री मात्रा विचरण (Sales volume variance)✓
- 4स्थिर उपरिव्यय व्यय विचरण (Fixed overhead expenditure variance)
सही उत्तर देखें
बिक्री मात्रा विचरण (Sales volume variance)
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