How to Calculate Controllable Overhead Variance

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Tip 1 - What is a controllable variance? - Questions & Answers - AccountingTools

Published: 9 years, 3 month(s) ago | Submitted by Andrew Logs | permalink

A controllable variance refers to the "rate" portion of a variance. A variance is compri...

For further reading: http://www.accountingtools.com/questions-and-answers/what-is-a-controllable-variance.html ^[1]

Tip 2 - How to Calculate Controllable Overhead Variance | eHow

Published: 9 years, 3 month(s) ago | Submitted by Caroline Less | permalink

In business there are two different types of costs---variable and fixed. Variable costs relate to those costs which change based on production. If production is high, variable costs (salaries, inventory, etc.) will be high. Fixed costs are those costs which don't change based production. These include utilities and rents. While most costs are...

For further reading: http://www.ehow.com/how_6002902_calculate-controllable-overhead-variance.html ^[2]