VIDEO LESSON · STRATEGIC MANAGEMENT ACCOUNTING · MODULE 3 · PART C.2.1

Sales Variances

Name: Sales Variances
Uploaded: 2026-11-01T11:00:00+11:00
Duration: 309 s
Description: Explore the first pair of variances: the sales-volume variance and the selling-price variance, what each one measures, why the volume variance uses contribution margin, and why the two should always be read together.

6 min · Free to watch

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About this video lesson

Explore the first pair of variances: the sales-volume variance and the selling-price variance, what each one measures, why the volume variance uses contribution margin, and why the two should always be read together.

Study files for this lecture

PDFVariance 1: sales price and sales volume

PNGSales variances

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