Managerial Accounting; Variance Analysis (ANOVA)

Estimated Time: 2 hours


Earn 2 Points for Completing

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UPDATED 2023: Working as an intern for Central Products’ Accounting department, you will learn how classification and allocation of variances data auditing, and financial planning all play into the topic of variance analysis. Instructed by business leaders in a fictional, interactive setting, you will have the opportunity to become familiar with this accounting process by seeing it play out as it would in a real setting. Course Type: Business Simulation. Worth 2 PDCs (SHRM) and 2 CEUs (HRCI Business Credits).


2 PDCs
2 CEUs
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Learning Objectives

  • Understand the difference between fixed and variable costs
  • Become familiar with overhead, material and labor variances
  • Learn to conduct detailed variance analysis, and how to allocate variances

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SHRM: VTR is recognized by SHRM to offer SHRM-CP or SHRM-SCP professional development credits (PDCs). This program is valid for 2 PDCs. For more information about certification or recertification, please visit

HRCI: VTR is a recognized provider of recertification credits. HR Certification Institute® preapproved this program for 2 credits toward aPHR™, PHR™, PHRca™, SPHR™, GPHR™, PHRi™, and SPHRi™ recertification.