The purchasing department can also be involved in occurrence of this variance because the purchase of a lower quality material may lead to more wasted materials.
An unfavorable material usage variance means that more materials were consumed by production then had been budgeted. This can result from a number of reasons: poor production employees' performance, product design, waste, theft, and poor material quality, etc. Thus, the investigation of this variance should begin either with the production manager or the purchasing manager but should ultimately involve both.
The production department can also be involved in occurrence of this variance.
The plant controller is a high managerial level and this manager is not the person most responsible for an unfavorable materials usage variance.
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