Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docx

Module 5 Discussion Forum
Discussion: Capital Budgeting and How to Create Operating
Budgets
Variance Analysis:
Write an analytical summary of your learning outcomes from
chapters 9 and 10. In addition to your analytical summary,
address the following:
1. As a manager, discuss how you would use or have used the
concepts presented in chapters 9 and 10.
2. Why might managers find a flexible-budget analysis more
informative than static-budget analysis?
3. How might a manager gain insight into the causes of
flexible-budget variances for direct materials, labor, and
overhead? Provide at least one numerical example to support
your thoughts.
Instructions:
Completed the assignment by over 550 words and references.
- Read and respond to at least 3 of your classmates'
posts.(Below posted my classmate discussions) Read a selection
of your colleagues' postings. Respond to at least 3 of your
classmates’ posts. (Each response should be 150 words, It
should include the stuff like supporting their discussion and
Study Materials Link:
TextBook:https://saylordotorg.github.io/text_managerial-
accounting/index.html
· Lesson Lecture
· Video-1: Capital BudgetingURL-
https://www.youtube.com/watch?v=TrKVj_wLgUc
· Video-2: Capital BudgetingURL-
https://www.youtube.com/watch?v=QRh0tiG2lVk
· Video: Sales BudgetURL-
https://www.youtube.com/watch?v=frCX_bsFsao

· Video: Master Budget/Operating BudgetsURL-
https://www.youtube.com/watch?v=Wy9MGFjS7ZAAssigned
Reading/Study Materials
Use the following links to study Module 5 topics
Capital Budgeting Analysis
https://saylordotorg.github.io/text_managerial-accounting/s12-
how-is-capital-budgeting-used-.html
Analysis of Operating Budgets:
https://saylordotorg.github.io/text_managerial-accounting/s13-
how-are-operating-budgets-crea.html
3-Clasmate discussion
Discussion1:
by Srikanth Jagini - Wednesday, 6 May 2020, 4:57 PM
Analytical summary
Every organization always wants to create a budget that is
flexible and more relevant for the appropriate outcome. The
flexible budget is nothing but a budget or list of expenses that
occur during a year and it controls the potential emergencies
and mitigates the loss of the business. According to Yuzvovich,
Korogodina & Azisova (2018), it has been stated that the
various problems of budgets made the industrial workflow
decreasing and its impact creates the industrial dislocation, a
flexible budget is an actual solution and in mitigates the loss of
industrial productivity. The flexible budget provides the
necessary adjustment when any type of change occurred in the
organization and it increases the productivity or capability of
the business. Analysis of the performance of the workers and
laborers is more important for the organizational perspective.
Variance in the flexible budget is occurred due to lack of
control and lack of using the materials and poor remuneration to
the workers and most importantly by corruption in financial
areas. With respect to Junita (2018), it has been stated that the
variance in the budget occurred due to moderator of legislative,
it influences the revenue budget and it negatively affects. The

standard cost is prepared based on the present condition of the
organization and its daily goal is to face the future perspectives
and prepare a cost-based budget for the organization.
Process of using the flexible budget and standard cost
Corporate strategies were always very helpful for the
development of the organizations and their productivity.
Managers always focus on the operational activity of the
organization and determine the per day cost of the organization.
The management provides the structure of the budget to the
managers and invests some amount for the completion of the
operation. The budgeted amount is very relevant and every
manager should operate his or her activity with this. That
moment every manager consults with the accountant and collect
the amount for operation if any variance arises then the manager
consults with the accountant and labor also. Management
created the budget based on the manager’s idea, thought, and its
effectiveness. Standard costs are prepared based on the
operational cost and daily operating cost. The future
perspectives may be fruitful or not, but the manager will
evaluate the operation by the proper making of resolution. Any
type of variances can come in the future, but as a manager, it is
necessary to tackle the problems and provide some solutions
based on the budgeted variance. Analyzing the performance of
the workers and laborers, every manager will understand the
variance cause and as well, as realize the potential solutions
without changing the allocated budget.
Analysis of flexible budget than the static budget
Most of the current organizations face different types of risks
and it affects negatively the organization. Managers always
verify the budget and its estimation by comparing the budget
with the actual performance by using a flexible budget. Changes
occurred due to changes in the organizational structure or other
aspects of the organization (Garrison, Noreen, Brewer &
McGowan, 2010). The flexible budget provides the differences
and a better insight than a static budget. Global competition
always enhances the level of thought and innovation of ideas, as

a manager, it is necessary to identify the mistake and flaw in the
budgeting process. The flexible budget highlights such variance
and the causes of such variances.
Gaining the reason for a variance by the manager
Variation can come due to the poor implementation of
managerial strategies. Managers always recheck the differences
between the estimated cost and the actual cost that occur in the
business operation. This variance may originate for the change
in the price of materials, change in the per-unit cost of labor,
and can lower its estimated revenue earnings due to higher
production cost
For Example- suppose the budgeted labor cost is $10000, raw
element $20000 and variable Factory Overhead is $30000, and
thus the total budget production cost is $50000. Now the actual
production cost required comes out to be $60000, rest $10000 is
the variance. Managers always try to analyze this variance;
which may result due to lower estimated per unit cost of
material or higher actual variable overhead. This will assist the
manager in future budgeting.
Classmate-2 Discussion:
by Sukesh Anapati - Wednesday, 6 May 2020, 12:07 PM
Q. Analytical Summary
Chapter 9
In this chapter, the author discusses a new concept in budgeting
which is becoming more mainstream. Flexible budgets are live
budgets which companies use today to account for various
budgetary inputs which have a tendency to change and this can
mess up all pre-existing calculations and estimates. Flexible
budgets help managers derive budgets which are closer to
estimates after accounting for changes which helps them better
publish their results and assess their financial situation more
accurately.

Chapter 10
Standard costing and variance is a tool used by managers to
accurately track their actual inputs like direct material and labor
against a standard derived over calculating the past trends on
the input costs. By closely monitoring the variances, the
managers can track the excesses and savings in the inputs used
in production and take corrective actions as necessary. Standard
costing and variance analysis add into the flexible budget which
may have a ripple effect on the other budgetary inputs allowing
management to report more accurate numbers.
Q. As a manager, discuss how you would use or have used the
concepts presented in chapters 9 and 10.
As a manager, the primary use of flexible budgets is to plan for
the upcoming period of time the budget has been prepared for.
It allows managers to assign resources accurately while
allowing them to have buffers for contingencies should any
inputs change at all.
A standard costing and variance approach allows a manager to
accurately track inputs going into production i.e. direct material
and labor, compare it against the expected standards of
production and assess the differences to find out the variance
and assess the reasons for the same. This allows them to track
and control costs of production for goods produced, which
become a major input into the flexible budget and helps with
managing the greater budget.
Q. Why might managers find a flexible-budget analysis more
informative than static-budget analysis?
Managers find flexible budgets more informative due to the
following:
· A big advantage is the fact that flexible budgets allow a
company to account for varied costs and margins at different
levels of production. This allows them to identify the optimal
level of production and sales as well the most pessimistic level
and allows them to account for contingencies.
· Flexible budgets allow better cost controls since it accurately
calculates variances not only in revenues but also to the input

costs which allows for accurate reporting of the numbers and
thus better preparation for adverse situations.
· The flexible budget constantly monitors the data and updates
the plan with the latest numbers. This keeps management
informed all the time and they can pre empt any changes in the
environment and take appropriate corrective actions rather than
be reactive in nature.
Q. How might a manager gain insight into the causes of
flexible-budget variances for direct materials, labor, and
overhead? Provide at least one numerical example to support
your thoughts.
A flexible budget allows a manager to get a real time update on
the financial situation of the company which is highly accurate.
Due to this, the managers can properly control their production
activities and ensure that the standard costs can be maintained
to the maximum. Thus the numbers are more accurate and it
ensures accurate reporting.
Flexible
Static
Variance
Units Sold
5000
5500
500U
Sales
250000
275000

$25000U
Material
60000
66000
$6000F
Labor
100000
110000
$10000F
Variable MFG Overhead
25000
27500
$2500F
Total Variable Costs
185000
203500
$18500F
Contribution
65000
71500
$6500U
Fixed Cost
30000
30000
0
Operating Income
35000
41500
$6500U

References:
Oyadomari, J. C. T., Afonso, P. S. L. P., Dultra-de-Lima, R. G.,
Mendonça Neto, O. R. R., & Righetti, M. C. G. (2018). Flexible
budgeting influence on organizational inertia and
flexibility. International Journal of Productivity and
Performance Management, 67(9), 1640-1656.
Vesty, G., & Brooks, A. (2017). St George Hospital: Flexible
Budgeting, Volume Variance, and Balanced Scorecard
Performance Measurement. Issues in Accounting Education,
32(3), 103–116. https://doi.org/10.2308/iace-51588
Hiroyuki Itami. (1975). Multi-Factor Flexible Budgeting.
Hitotsubashi Journal of Commerce and Management, 10(1 (10)),
13. Retrieved
fromhttp://search.ebscohost.com/login.aspx?direct=true&AuthT
ype=sso&db=edsjsr&AN=edsjsr.43294824
Classmate3 Discussion---
by Sravanth Pilli - Thursday, 30 April 2020, 11:56 PM
Both the chapters include the topics which are very important
for the management professional. In any organization important
terms to take care of are flexible budgeting and reporting. When
there are different types of budgeting available if your
organization falls under flexible budgeting chapter 9 taught me
that, once budgeting done reporting is generated. Learned about
making report which has activity and spending variances. After
this learned about creating performance reporting which
combines activity, revenue and spending variances in one. Some
organizations while preparing budgeting user more than one
cost driver, but now I can create flexible budgeting with just

one cost driver. Also, chapter has listed the common mistake
that organization do while making flexible budgeting like
assuming all costs are fixed or all costs are variable. Now that I
know these errors, I will assume all costs are fixed.
Understanding the usual mistakes done while creating
performance report is the knowledge that I gained will be
helpful to me every day at work. [Bragg, S 2019].
As a manager, I would use a flexible budget to determine how
changes in activity within the production department affect
costs. I would evaluate the overall performance by comparing
the actual costs and the budgeted costs (Garrison, Noreen, &
Brewer, 2018, pp 415). On the other hand, I would use quantity
standards to specify the amount of input to make a product.
Also, I would use price standards to determine the amount of
money that should be paid for every unit of output. This would
be vital in making sure the available resources are fully
maximized in manufacturing.
Managers might find a flexible-budget analysis more
informative than static-budget analysis because flexible-budget
analysis compares the actual costs to budgeted costs and actual
revenues to budgeted revenues of a similar level of output,
unlike the static-budget analysis. Additionally, flexible-budget
analysis assists managers in gaining more informed insights on
the actual causes of variances, unlike the static budgets.
A manager can gain insights into the causes of the variances in
a flexible budget for direct labor, materials, and overheads by
making adjustments for the level of activity. This is the only
way a manager can interpret the discrepancies between the
actual costs and the budgeted costs.
Learning only flexible budgeting is not enough. Standard costs
and variances play as important part as other factors. When the
organization’s revenue is dependent on the sell of a product
learning how to compute direct Materials prices are crucial.
Along with learning computations of direct material, keeping
track of quantity variances by the standards. Variance analysis

has two factors to take care of, Price variance and Quantity
variance. Price variance includes three things, materials price,
labor rate and VOH rate variance. On the other hand, Quantity
variance includes Material quantity, Labor efficiency and VOH
efficiency variances. Learning about variable manufacturing
overhead variances is also necessary. Equations which are used
to determine this are following
VMRV = (AH x AR) – (AH - SR)
VMEV = (AH x SR) – (SH - SR)
There are advantages and disadvantages of everything. Suppose
standard costs and variances has advantage like it simplifies the
bookkeeping in the large amount, it gives a cost which sets a
benchmark which is used I. promoting economy and efficiency.
On the negative side with the standards, continuous
improvement is required to survive the fast environment.
As a manager, I will be building flexible budget in my
organization by first identifying fixed costs and differentiate it
from budget model. List down variable costs. Will construct a
budget model in which fixed costs are not changeable, whereas
variable costs are percentage of the activity. In the model then
enter actual activity measures. At the end enter resulting
flexible budget.
I find flexible budget more useful over static due to couple of
reasons. Main reason is flexible budgets will give the data about
budgeted products like price and how many products should be
sold etc.
Let me give an example to calculate Overhead:
Suppose I want to calculate VMRV.
For 1.2 hours per parks * 2000
AH * AR = 2500 * 4.20 = 10500
AH * SR =. 2500 * 4.00 = 10000
VMRV = 2500 (4.20 – 4.00)
= 2500 (0.20)
= $500
References :

Bragg, S. Published on March 14, 2019 Retrieved from
'https://www.accountingtools.com/articles/2017/5/17/flexible-
budget '
Retrieved from 'https://smallbusiness.chron.com/would-
company-flexible-budget-variance-informative-34699.html'
Garrison, R. H., Noreen, W. E., & Brewer, C. P. (2018).
Managerial Accounting, 6thEdition. McGraw Hill Education
TURN IN
Client # _______________
Hamstrings/Quadriceps Ratio
Right Leg
Left Leg
60o/sec
120 o/sec
180 o/sec
240 o/sec
300 o/sec
· Compare and discuss right and left legs (bilateral comparison:
right knee flexion vs. left knee flexion, and right knee extension

vs. left knee extension) at the 5 movement speeds. (The
“Deficit” column on the Humac Norm print-out is the %
deficit.)
· Calculate hamstrings-to-quadriceps ratio on the right and left
legs; record in the table on this page. Compare and discuss the
ratios for the right and left legs at the 5 movement speeds.
Video on isokinetic muscle testing:
https://www.youtube.com/watch?v=G8zkeHTWqZ0
378 Volume 36 • Number 4 • December 2001
Journal of Athletic Training 2001;36(4):378–383
q by the National Athletic Trainers’ Association, Inc
www.journalofathletictraining.org
Isokinetic Hamstrings:Quadriceps Ratios in
Intercollegiate Athletes
John M. Rosene*; Tracey D. Fogarty†; Brian L. Mahaffey‡
*University of Hawaii at Manoa, Honolulu, HI; †Castleton State
College, Castleton, VT; ‡Smith Glynn Callaway
Clinic, Springfield, MO
John M. Rosene, DPE, ATC, contributed to conception and
design; acquisition and analysis and interpretation of the data;
and
drafting, critical revision, and final approval of the article.
Tracey D. Fogarty, DPE, and Brian L. Mahaffey, MD, MSPH,
contributed to analysis and interpretation of the data and
drafting, critical revision, and final approval of the article.
Address correspondence to John M. Rosene, DPE, ATC,
Department of Kinesiology and Leisure Science, University of

Hawaii
at Manoa, 1337 Lower Campus Road, PE/A Complex, Room
231, Honolulu, HI 96822. Address e-mail to [email protected]
Objective: To compare the differences in the concentric
hamstrings:quadriceps (H:Q) ratio among athletes in different
sports at 3 velocities.
Design and Setting: We measured the H:Q ratio of both
knees using the Biodex Pro Isokinetic Device.
Subjects: Eighty-one male and female collegiate athletes.
Measurements: We performed analyses for sport, velocity,
and side of body for each sex. To compare the means of the
concentric H:Q ratios for mean peak torque and mean total
work, a 2 3 3 3 4 mixed-factorial analysis of variance was
computed for women and a 2 3 2 3 3 mixed-factorial analysis
of variance was computed for men.
Results: We observed no significant interactions for men and
women for the concentric H:Q ratio for mean peak torque. There
was a significant mean difference among velocity conditions
and
a significant difference for men with respect to velocity. No sig-
nificant differences were found for side of body or sport.
Conclusions: The H:Q ratio increased as velocity increased.
No differences existed for the H:Q ratio for sport or side of
body.
Key Words: knee, sex, concentric, eccentric
I
sokinetic assessment can be used to measure torque values
at several joints in the body; the knee is perhaps the joint

most commonly tested. This assessment typically involves
comparing the involved joint with the uninvolved joint.1 Iso-
kinetic testing can be used to evaluate quadriceps and ham-
strings muscle strength, providing a determination of the mag-
nitude of torque generated, and subsequently, the hamstrings
to quadriceps (H:Q) strength ratio.2
The H:Q ratio has been used to examine the similarity be-
tween hamstrings and quadriceps moment-velocity patterns
and to assess knee functional ability and muscle balance.1,3,4
This ratio has conventionally been expressed as concentric
hamstrings to quadriceps strength5,6 and recently as eccentric
hamstrings to concentric quadriceps strength.7 Researchers
have examined this ratio in both sexes and in different age
groups and rehabilitation settings.1,6,8–21 The H:Q ratio is ve-
locity and position dependent7 and may reflect predisposition
to injury.22,23 This predisposition may result from decreased
antagonist hamstrings coactivation during extension loads.24
Baratta et al24 examined antagonist musculature assisting in
knee joint stability. Athletes who did not regularly exercise
their hamstrings had a significant decrease in hamstrings ac-
tivation compared with normal healthy subjects and athletes
who regularly exercised the hamstrings during knee flexion-
extension movements. Inhibiting antagonist coactivation activ-
ity allows for increased torque and efficiency during extension.
It has been suggested that a highly developed quadriceps mus-
cle contributes to decreased antagonist hamstrings coactiva-
tion, thereby increasing susceptibility to anterior cruciate lig-
ament (ACL) injury.24
Although it is difficult to generalize, the normal H:Q ratio
is considered to be 50% to 80% as averaged through the full
range of knee motion, with a higher ratio at faster speeds.2,8,23

As the ratio approaches 100%, the hamstrings have an in-
creased functional capacity for providing stability to the
knee.10 This increased knee stability may reduce the possibil-
ity of an anterolateral subluxation of the tibia.4
To date, investigations have focused on evaluation of the
H:Q ratio in the ACL-deficient knee.10,25,26 Although the H:Q
ratio has been studied in athletes with healthy knees, many
of the populations studied have been professional ath-
letes.5,19,23,27,28 Few researchers have investigated the col-
legiate athletic population.16 Therefore, our purpose was to
compare the differences in concentric H:Q ratio for mean
peak torque (MPT) and mean total work (MTW) among ath-
letes in different sports and right versus left limbs at 60,
120, and 1808·s21. The velocities were chosen based on sim-
ilar velocities used in previous investigations.1,3,4,10,16,22,23
METHODS
The subjects tested were 81 (26 men, 55 women) collegiate
athletes with a mean age of 19.3 6 1.32 years; mean height,
172.16 6 1.00 cm; mean weight, 70.79 6 11.34 kg; and mean
body fat percentage, 18.65 6 8.79%. Each subject was cur-
rently active with an intercollegiate varsity athletic team and
volunteered for the study. The sports represented were men’s
volleyball (n 5 9), women’s volleyball (n 5 12), men’s soccer
(n 5 17), women’s soccer (n 5 10), women’s basketball (n 5
10), and women’s softball (n 5 23). A subject was disqualified
for any documented history of knee ligament or meniscal dam-
Journal of Athletic Training 379
Table 1. H:Q Ratio of Right and Left Legs for Mean Peak

Torque
by Sport and Velocity (8·s21) in Women
Velocity
(8·s21) n Right Side Left Side
Soccer athletes 10
60
120
180
52.53 6 8.41
62.20 6 29.22
58.31 6 13.12
47.16 6 6.18
53.54 6 9.14
57.96 6 10.11
Softball athletes 23
60
120
180
46.60 6 6.15
51.22 6 7.02
59.23 6 10.55
46.59 6 6.62
52.29 6 8.70
61.00 6 12.10
Volleyball athletes 12

60
120
180
50.84 6 5.53
53.46 6 7.28
56.93 6 9.94
52.36 6 9.73
54.00 6 10.32
53.52 6 7.37
Basketball athletes 10
60
120
180
55.03 6 9.65
66.26 6 36.37
63.85 6 10.58
51.20 6 4.73
55.88 6 4.37
60.27 6 4.65
Total 55
60
120
180
50.14 6 7.74
56.44 6 20.76
59.40 6 10.86

48.79 6 7.32
53.54 6 8.45
58.68 6 10.37
age or current injury to the thigh musculature. All procedures
were approved by the Institutional Review Board at the Uni-
versity of Missouri-Columbia, and all subjects gave written
informed consent to participate in athletics and medical screen-
ings.
To measure the H:Q ratio, we used the Biodex Pro Isoki-
netic Device (Biodex Medical Systems, Shirley, NY) to per-
form knee concentric flexion and extension movements. We
assessed MPT and MTW among men and women involved in
various sports and between right and left limbs. Measurements
were taken at 60, 120, and 1808·s21.
For the testing session, subjects were seated with the pow-
erhead orientation, powerhead tilt, and seat orientation set at
08. The seatback tilt was set at 158. Knee axis of rotation was
determined by a line drawn in the sagittal plane through the
femoral condyles. The subject was restrained when seated in
the chair by 2 straps across the torso in a criss-cross fashion
and by a strap placed across the thigh midway between the
anterior superior iliac spine and superior border of the patella.
The standard knee-attachment device was secured to the leg
so that the inferior border of the pad was placed on the su-
perior border of the medial malleolus.
Once the subject was secured in the chair, the range-of-
motion limits were determined via goniometry and set. The
starting position was 908 of knee flexion, and the endpoint was
08 of full knee extension. Gravity correction was performed
for each limb before testing in order to reduce the risk of
inaccurate data. Failure to correct for the effects of gravity
when measuring the H:Q ratio may result in an overestimation

of the ratio. This overestimation is due to a perceived increase
in the strength of the hamstrings relative to the quadriceps.29
Once the subject was seated and secured, he or she performed
5 repetitions at 608·s21, 10 repetitions at 1208·s21, and 15 rep-
etitions at 1808·s21. Before the isokinetic test, subjects per-
formed 5 repetitions at 608·s21 as a warm-up. A 1-minute rest
period was provided between velocities, and at the conclusion
of the 1808·s21 set, the opposite leg was tested. Before the
testing sessions, subjects were allowed to practice by perform-
ing several light contractions until they demonstrated proper
technique.27,30
Statistical Analysis
Analyses were performed for sport, velocity, and side of
body for each sex. For women, a 2 3 3 3 4 mixed-factorial
analysis of variance (ANOVA) was computed to compare the
means of the concentric H:Q ratios for MPT and MTW. The
3 independent variables included 2 within-subjects factors
(side of body [right or left] and velocity [60, 120, or 1808·s21])
and a between-subjects factor of sport (volleyball, soccer, soft-
ball, or basketball). For men, a 2 3 2 3 3 mixed-factorial
ANOVA was computed with 2 within-subjects factors, side of
body and velocity, and the between-subjects factor of sport
(volleyball or soccer). We used the generalized least squares
procedure from the Statistical Package for Social Sciences31
(version 8.0 for Windows, SPSS Inc, Chicago, IL) to calculate
the ANOVAs. For all analyses, the alpha level was set at P 5
.05.
To test for basic assumptions, the Mauchly test of sphericity
was computed for the within-subjects factors of velocity and
side of body. We used this test to analyze the similarity of the
treatment differences across the 3 velocity conditions for all

subjects.
Results
The descriptive statistics for side of body across the 3 ve-
locities and sport are presented in Tables 1 through 4 for wom-
en and men. For the Mauchly test of sphericity, the concentric
H:Q ratios for MPT for women for velocity and velocity 3
side of body conditions were significantly different (P , .05)
(Mauchly Wspeed 5 831; Mauchly Wspeed3side 5 .571). For
men, the concentric H:Q ratios for MPT and MTW were sig-
nificantly different for velocity (MPT, Mauchly Wspeed 5 .717;
MTW, Mauchly Wspeed 5 16.014). We used the Greenhouse-
Geiser statistic to adjust for the degrees of freedom.
For men and women, no significant interactions were found
for concentric H:Q ratio for MPT. The analysis of the main
effects revealed only a significant mean difference among ve-
locity conditions (women: F1.71,87.22 5 20.962, P 5 .000;
men: F1.56,37.43 5 15.314, P 5 .000). Pairwise comparisons
for both groups indicated that 1808·s21 was associated with
significantly higher MPT values than 120 and 608·s21, and
1208·s21 was associated with significantly higher MPT values
than 608·s21 (Figures 1 and 2). No significant differences were
found for side of body or sport. Additionally, we noted no
significant interactions or main effects for concentric H:Q ratio
for MTW for women. However, a significant difference was
found for men with respect to velocity (F1.56,37.43 5 15.314,
P 5 .000). Analysis of the pairwise comparisons indicated that
1208·s21 was associated with significantly higher MTW values
than 1808·s21 (Figure 3).
DISCUSSION
Isokinetic testing of the H:Q ratio provides a quantitative
measurement of torque from agonist and antagonist muscle

contraction surrounding the knee joint.15 This ratio has also
been examined as a possible screening tool for predisposition
to injury.23 When the knee is injured, the H:Q ratio is often
Table 2. H:Q Ratio of Right and Left Legs for Mean Total Work
by
Sport and Velocity (8·s21) in Women
Velocity
Soccer athletes 10
60
120
180
54.02 6 19.69
57.99 6 15.22
54.10 6 15.15
53.75 6 7.52
57.60 6 11.69
56.37 6 11.54
Softball athletes 23
60
120
180
56.31 6 9.67

54.23 6 11.95
53.53 6 13.04
54.85 6 10.41
58.23 6 22.69
54.07 6 13.54
60
120
180
58.53 6 7.14
55.87 6 5.65
56.04 6 6.63
60.83 6 10.52
59.31 6 9.66
54.48 6 7.33
Basketball athletes 10
60
120
180
64.64 6 12.01
62.63 6 10.42
60.10 6 10.22
61.61 6 7.23
62.72 6 8.03
60.76 6 9.26
Total 55

60
120
180
57.89 6 12.23
56.80 6 11.44
55.37 6 11.82
57.19 6 9.79
59.17 6 16.29
55.80 6 11.33
Table 3. H:Q Ratio of Right and Left Legs for Mean Peak
Torque
by Sport and Velocity (8·s21) in Men
Velocity
Soccer athletes 17
60
120
180
50.82 6 11.04
56.87 6 13.42
60.77 6 14.55
50.18 6 13.29
56.34 6 15.39
58.31 6 13.13

60
120
180
50.94 6 12.29
50.02 6 7.99
57.71 6 12.93
47.09 6 6.98
51.30 6 6.68
57.56 6 8.65
Total 26
60
120
180
50.86 6 11.24
54.50 6 12.12
59.71 6 13.82
49.11 6 11.44
54.60 6 13.11
58.05 6 11.60
Table 4. H:Q Ratio of Right and Left Legs for Mean Total Work
by
Sport and Velocity (8·s21) for Men
Velocity
Soccer athletes 17
60

120
180
57.88 6 15.68
59.32 6 15.08
52.41 6 16.69
59.26 6 17.34
59.51 6 14.89
56.45 6 13.63
60
120
180
53.81 6 18.77
50.33 6 15.00
47.50 6 14.16
53.55 6 12.14
56.85 6 9.85
48.41 6 11.22
Total 26
60
120
180
56.47 6 16.55
56.20 6 15.38
50.71 6 15.75
57.28 6 15.72

58.59 6 13.21
53.67 6 13.21
Figure 1. Women’s mean peak torque H:Q ratios. Values were
sig-
nificantly higher at 1808·s21 than at 120 and 608·s21 and
significantly
higher at 1208·s21 than at 608·s21.
Figure 2. Men’s mean peak torque H:Q Ratios. Values were
signif-
icantly higher at 1808·s21 than at 120 and 608·s21 and
significantly
higher at 1208·s21 than at 608·s21.
used as a rehabilitative goal due to the importance of the flex-
or-extensor strength balance in overall knee stabilization.16 Re-
duced function of the antagonist hamstrings due to activities
that emphasize loads on the knee extensors may result in mus-
cular imbalances between the hamstrings and quadriceps,
thereby possibly predisposing athletes to injury. This predis-
position may be due to the surrounding ligamentous structures
supporting most of the imposed load and decreased antagonist
hamstrings coactivation during extension loads.24,32
Several investigators have examined the H:Q ratio after
ACL injury, using different test velocities and examining the
consequences of proprioception relative to the H:Q ratio after
ACL injury.4,6,10,25,33 In a comparision of injured versus
non-
injured knees at 2 test velocities, Lund-Hanssen et al6 reported
a higher H:Q ratio in injured knees at the higher velocity
(2408·s21) compared with uninjured knees. However, at the
lower velocity (608·s21), no difference was noted between
groups. This difference at the higher test velocity was attri-

buted to a decrease in quadriceps muscle strength in the in-
jured group due to rehabilitation; fast-twitch muscle fiber at-
rophy may have been caused due to alterations in exercise
patterns during rehabilitation.6 Kannus25 also reported a higher
H:Q ratio in injured knees at higher speeds (1808·s21). This
Figure 3. Men’s mean total work H:Q ratios. Values were
signifi-
cantly higher at 1208·s21 than at 1808·s21.
Table 5. Selected Normative Values for the H:Q Ratio at
Velocities of 608, 1208, and 1808·s21*
Study and Population Sex Age (y)
Dominant
Flexion-Extension
Ratio
Nondominant
Flexion-Extension
Ratio
608·s21
Berg et al (1985)†
College basketball players F 20 .63 .67
Fillyaw et al (1986)‡
University soccer players

F 19 .67
.54
1208·s21
(dominant 5 right-side values,
nondominant 5 left-side values)
1808·s21
(dominant 5 right-side values,
nondominant 5 left-side values)
Oberg et al (1986)§
Soccer players M 24–26 .75
Nonsoccer players M 21 .62
*Adapted with permission from David H. Perrin, 1993,
Isokinetic Exercise and Assessment (Champaign, IL, Human
Kinetics), 153–158.31
†Berg K, Blanke D, Miller M. Muscular fitness profile of
female college basketball players. J Orthop Sport Phys Ther.
1985;7:59–64.
‡Fillyaw M, Bevins T, Fernandez L. Importance of correcting
isokinetic peak torque for the effect of gravity when calculating
knee flexor to extensor
muscle ratios. Phys Ther. 1986;66:23–31.
§Oberg B, Moller M, Gillquist J, Ekstrand J. Isokinetic torque
levels for knee extensors and knee flexors in soccer players. Int

J Sports Med. 1986;
7:50–53.
Gravity corrected.
led to the conclusions that, in injured knees, the H:Q ratio
increases at higher speeds, in part due to quadriceps femoris
muscle weakness, and H:Q ratios of the opposite limb should
be used as rehabilitative goals. However, the opposite limb
ratio should only be used if that limb is not injured. An injured
opposite limb may result in misleading H:Q ratios.25
Corrigan et al33 examined proprioception in the ACL-defi-
cient knee, including correlating the position sense of the knee
with the H:Q ratio. No correlations were found between po-
sition sense and H:Q ratios for the control (non-ACL-deficient)
group. However, in the study group, the ACL-deficient knee
did significantly correlate with the H:Q ratio for both threshold
of perception of movement (joint angle is slowly altered less
than 0.58·s21) and position sense (ability to reproduce the angle
in which the joint had been placed before being moved). No
such correlations were found for the non-ACL-deficient knee
in the study group.33
In the ACL-deficient knee, hamstrings dominance can aid
in stabilization by acting as a synergist to the normal ACL.
This stability is of particular importance during high-speed
activity because, it has been suggested, instability at slow
speeds is well compensated for, while compensation decreases
as speeds increase. Posterior stabilization about the knee
through proper hamstrings conditioning may assist in the re-
duction of anterolateral translation and, thereby, reduce the
incidence of ACL injury or reinjury.33 However, rehabilitative
goals should focus on obtaining an optimal H:Q ratio, not
deemphasizing quadriceps strength in knee function.

In our investigation using healthy knees, as velocity in-
creased, the H:Q ratio increased. The increased H:Q ratio with
increased velocity is consistent with the findings of Kannus25
in injured knees and with those of Croce et al,22 who reported
increases in the H:Q ratio from 61.0 6 14.3% at 608·s21 to
62.0 6 14.7% at 908·s21 in nondisabled, sedentary controls.
Comparatively, our subjects had H:Q ratios of 49.8% at
608·s21, 53.6% at 1208·s21, and 58.6% at 1808·s21 for men
and
50.3% at 608·s21, 56.1% at 1208·s21, and 58.9% at 1808·s21
for women. These ratios are lower than those reported by Ben-
nell et al23 at 608·s21 and 1808·s21, yet similar to those of
Aagaard et al3 at 1208·s21. Table 5 presents selected normative
values for the H:Q ratio at similar velocities.29
We found no differences in the H:Q ratio between athletes
in different sports. Zakas et al28 reported no significant differ-
ences in H:Q ratio among different divisions of basketball and
soccer players at 608·s21 and 1808·s21. However, Read and
Bellamy19 noted differences in the H:Q ratios among tennis,
squash, and track athletes. In each case, the authors attributed
the findings to training adaptations acquired by the subjects
for their respective sports. The finding of no differences in the
H:Q ratios among athletes in different sports in our study may
be associated with training adaptations and level of competi-
tion.
Zakas et al28 suggested that the strength and flexibility as-
sociated with game demands in sport, specifically basketball

and soccer, may result in specific training adaptations that pro-
duce similar H:Q ratios among these 2 sports. Bennell et al,23
in their study of Australian rules footballers, suggested that
differences in H:Q ratios may be due to level of competition.
The sports represented in our study (volleyball, soccer, bas-
ketball, and softball) all require similar movements (running,
jumping, cutting, deceleration, and acceleration) to adequately
perform the chosen activity. In addition, each subject partici-
pated in a collegiate setting, with each sport in the same di-
vision. These factors of training adaptations and level of com-
petition may be responsible for the lack of differences in the
H:Q ratios among the sports examined. However, coaches,
strength and conditioning professionals, and athletic trainers
should exercise caution when incorporating training and con-
ditioning programs for similar sports at any level. Attention
must be given to proper muscle balance between agonist and
antagonist muscle groups due to a possible increased risk of
injury as a result of muscular imbalance.24
Muscular imbalance has been shown to affect injury pat-
terns in female athletes. Before training, female athletes ex-
hibit imbalances between hamstrings and quadriceps muscle
strength. When comparing the incidence of knee injury in
male athletes, untrained female athletes were 4.8 to 5.8 times
more likely and trained female athletes were 1.3 to 2.4 times
more likely to suffer a knee injury than male athletes.32
Through neuromuscular training, a reduction in knee ligament
injuries may be possible because of biomechanical effects (de-
creased landing forces and adduction-abduction moments) and
physiologic effects (decreased estrogen levels and increased
H:Q strength ratios).32
Female athletes tend to be quadriceps dominant, contracting
the quadriceps muscles in response to anterior tibial transla-

tion, versus nonathletes, who tend to contract the hamstrings.
If the hamstrings are ignored during training, quadriceps dom-
inance in the trained female athlete influences the H:Q ratio
when compared with the nonathlete. To reduce the incidence
of knee injury in female athletes, conditioning should include
measures to increase the H:Q ratio and decrease abduction-
adduction moments.32
Side-to-side differences in muscle strength typically are ex-
pressed as differences between dominant and nondominant
sides,1,27,34 particularly in uninjured subjects. We found no
differences between right and left or dominant and nondomi-
nant limbs. These findings are in agreement with those of
Holmes and Alderink,1 Gur et al,27 and Calmels et al.34 Leg
dominance has been defined as the preferred versus nonpre-
ferred leg34 or the leg preferred for kicking.22,27,35 It is pos-
sible that specific loads placed on the lower extremities in
these athletes involved in different sports were sufficient to
maintain similar strength on both sides.
The H:Q ratio can be used to examine similarities between
quadriceps and hamstrings moment-velocity patterns with iso-
kinetic testing. This ratio, however, is velocity dependent, as
evidenced by the increase in the H:Q ratio as velocity increas-
es. When using this ratio as an evaluative tool, the velocity-
dependent changes in the H:Q ratio must not be ignored as
this may lead to inaccurate evaluations of leg strength. As a
rehabilitative goal, the H:Q ratio for the injured limb should
be compared with that of the uninjured limb. Differences in
the H:Q ratios between athletes in different sports may depend
on the chosen sport, the level of competition, or both, while
sports with similar lower limb demands and similar competi-
tive levels may yield no differences. Differences in limb dom-
inance with the conventional H:Q ratio may not occur because
specific loads imposed with training and competition may be

similar for both limbs.
If the H:Q ratio is to be used as a possible screening tool
for susceptibility to injury,23 future investigations of the H:Q
ratio should focus on the conventional H:Q ratio and that pro-
posed by Aagaard et al7 relating to the incidence of injury and
recovery from injury. Preseason assessments should include a
baseline evaluation of the H:Q ratio with the subsequent track-
ing of injuries to the lower extremities.
ACKNOWLEDGMENTS
We sincerely thank Robert Schall, PT, of Peak Performance
Phys-
ical Therapy and Sports Medicine of Columbia, Columbia, MO,
for
the use of the Biodex Pro isokinetic device for testing and Ms
Robin
Audesse, of the University of Southern Maine Department of
Sports
Medicine, for her assistance in compiling the data and preparing
the
manuscript.
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