Revenue and Margin Analysis

Price: \$19.99

CPE Credits: 2.0

Category:

Course Number: AACMCRMA

Description:

The comparison of actual revenue or margin amounts to either budget or prior year results will generally result in a variance.  This course demonstrates mathematical formulas to compute the amount of that variance that is attributable to pricing decisions, unit volume and product mix.  In the case of margin variances, the calculation for product cost is an additional component.  This method is an important tool to clearly and concisely explain revenue and margin variances to marketing, operations and executive personnel.  Specific topics covered are the calculation of the price, volume, mix and cost components as well as an explanation of the concept of product mix.  Applicable to CPA’s working in the manufacturing or distribution industry as well as CPA’s in public accounting who serve these industries.  Table of Contents
Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Author: Joseph Helstrom, CPA

Publication:  October 2011
Update: February 2017

Format: PDF
Pages: 33

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

By the end of the course participants should be able to:

• Identify appropriate explanations for revenue and margin variances
• Define and compute the price variance component at the revenue and margin levels
• Define and compute the volume variance component at the revenue and margin levels
• Define and compute the product mix variance component at the revenue and margin levels
• Define and compute the product cost variance component at the margin level

Description:

The comparison of actual revenue or margin amounts to either budget or prior year results will generally result in a variance.  This course demonstrates mathematical formulas to compute the amount of that variance that is attributable to pricing decisions, unit volume and product mix.  In the case of margin variances, the calculation for product cost is an additional component.  This method is an important tool to clearly and concisely explain revenue and margin variances to marketing, operations and executive personnel.  Specific topics covered are the calculation of the price, volume, mix and cost components as well as an explanation of the concept of product mix.  Applicable to CPA’s working in the manufacturing or distribution industry as well as CPA’s in public accounting who serve these industries.  Table of Contents
Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Author: Joseph Helstrom, CPA

Publication:  October 2011
Update: February 2017

Format: PDF
Pages: 33

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

By the end of the course participants should be able to:

• Identify appropriate explanations for revenue and margin variances
• Define and compute the price variance component at the revenue and margin levels
• Define and compute the volume variance component at the revenue and margin levels
• Define and compute the product mix variance component at the revenue and margin levels
• Define and compute the product cost variance component at the margin level

•  “It is rare that i can actually say that I enjoyed a CPE course but I found this one informative and very interesting, relying more on the author’s examples and not just quoting tax code!  [Healthcare Reform: The affordable Care Act Tax Provisions]

- Thomas

• Your website was easy to navigate and informative.” “This was my first use of your resources but I’m sure it won’t be my last. Thank you for your excellent course material and succinctly stated instructions which expedited order and payment of course selection, completion of exam, and immediate availability of Certificate of Completion. A great experience. Thanks.

- Draper

• I loved the course as it had current cases which I am familiar with. Best ethics course I have taken in recent memory. Thanks!”

- Kathy