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En un sistema de costo estndar, si la actividad del denominador (en horas) utilizada para calcular la tasa de gastos generales predeterminada es igual a

En un sistema de costo estndar, si la actividad del denominador (en horas) utilizada para calcular la tasa de gastos generales predeterminada es igual a la actividad real (en horas) para el perodo, entonces no hay variacin de volumen.

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Una causa de una variacin desfavorable en el volumen de los gastos generales seran los aumentos en el costo de los artculos de gastos generales fijos.

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