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Learning objectives of this chapter include: Describe the budgeting process and the benefits it provides; explain the relationship between budgeting and human behavior; prepare a sales budget and related schedule of cash receipts; prepare an inventory purchases budget and related schedule of cash payments;...
15 p fbu 23/06/2016 166 2
Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Planning for profit, Cost control
Lecture Management accounting: An Australian perspective: Chapter 11 - Kim Langfield-Smith
This chapter introduce the standard costs for control: Flexible budgets and manufacturing overhead. In this chapter you will learn: Flexible budgets, Flexible overhead budget: R.M. Williams, overhead application in a standard costing system, calculating overhead cost variances, overhead cost performance report,...
30 p fbu 23/02/2016 194 2
Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Flexible budgets, Standard costs for control
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