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What would be the impact of the polysilicon cost increase on Canadian Solar’s gross profit and on its standard variances?

March 23, 2018 by Dr. Wendy Tietz, CPA, CMA, CSCA, CGMA 0 Comments

Canadian Solar (NASDAQ: CSIQ) and other solar panel manufacturers are facing a shortage of a key raw material used in the production of solar panels, polysilicon. Environmental regulators in China shut down several factories, triggering the shortage. The cost of polysilicon has risen by as much as 35% in the past several months. A kilogram […]

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Ch 01 Financial statements, Ch 11 Standard Costs and Variances, Financial accounting, Managerial accounting

direct material price variance, financial accounting, gross margin, gross profit, managerial accounting;, price variance, standard variances, teaching accounting, variance analysis

How does the drop in the price of eggs impact Kellogg’s® variances for its Eggo® Homestyle waffles?

October 17, 2017 by Dr. Wendy Tietz, CPA, CMA, CSCA, CGMA 0 Comments

In 2015, when the avian flu hit egg producers hard, there was a shortage of eggs. Egg prices increased dramatically. Over the years since 2015 however, egg production has ramped back up as egg producers have restocked their flocks of egg-laying chickens. There is now a glut of eggs, putting causing the price of eggs […]

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Ch 11 Standard Costs and Variances, Managerial accounting

direct material price variance, managerial accounting;, material price variance, price variance, standard cost, teaching accounting, variance analysis

What would be the impact of the polysilicon cost increase on Canadian Solar’s gross profit and on its standard variances?

How does the drop in the price of eggs impact Kellogg’s® variances for its Eggo® Homestyle waffles?

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