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Lecture Managerial accounting (14/e) - Chapter 10: Standard costs and operating performance measures

This chapter extends our study of management control by explaining how standard costs are used by managers to control costs. It demonstrates how to compute direct materials, direct labor, and variable overhead variances. The chapter also defines some nonfinancial performance measures that are frequently used by companies.

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Standard costs, Variance analysis cycle

24 p tvs_fbu 23/06/2016 190 2

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