Standard Costing - PCC

CA. Abhishek K. Pandey (Manager (Advance)) (901 Points)

26 October 2010  
Is yield, efficiency variances are in PCC syllabus. In module, only Usage, Price, Cost Variances for Material and Efficiency, Rate and Cost Variances for Labour are given. But, in P.V. Rathnam Mix and Yield Variances are also given for both Material and Labour. So, are they applicable for PCC or they are just extra given.