» Từ khóa: flexible budgets

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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...

22 p fbu 23/06/2016 153 2

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Flexible budgets, Performance analysis
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 195 2

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Flexible budgets, Standard costs for control

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