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An Introduction to Variable Overhead Variances

Carol Sargent, PhD (#107956)

In this series, Academic Expert Carol Sargent introduces us to Variable Overhead Variances, the fourth section of her Budgeting Super-Series. Carol begins by explaining what variable overhead variance is, how it is a cost driver, and how the two types of VOH standards are the spending variance and the variable overhead efficiency variance. Word problems are presented, solved, and interpreted.

In this series: 3 Videos | 00:16:38 Total Length

Variable Overhead Variance is defined, including what a Cost Driver is, and two different types of variances of presented.

Part #: 1 | 05:10

A walk through and interpretation of the two different types of variances.

Part #: 2 | 06:15

Another word problem is offered to help the audience test comprehension.

Part #: 3 | 05:13