Tài liệu Thư viện số

Danh mục TaiLieu.VN

Lecture Managerial accounting (14/e) - Chapter 9: Flexible budgets and performance analysis

This chapter explores how budgets can be adjusted so that meaningful comparisons to actual costs can be made. This chapter include objectives: Prepare a flexible budget, prepare a report showing activity variances, prepare a report showing revenue and spending variances, prepare a performance report that combines activity variances and revenue and spending variances, prepare a flexible budget with more than one cost driver, understand common errors made in preparing performance reports based on budgets and actual results.

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Flexible budgets, Performance analysis

22 p tvs_fbu 23/06/2016 152 2

Bình luận