» Từ khóa: standard costs

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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.

24 p fbu 23/06/2016 189 2

Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Standard costs, Variance analysis cycle
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
Lecture Management accounting: An Australian perspective: Chapter 10 - Kim Langfield-Smith

This chapter introduce the standard costs for control: Direct material and direct labour. Learning objectives of this chapter include: Controlling costs, setting standards, investigating significant variances and taking corrective actions,...and another contents.

30 p fbu 23/02/2016 188 2

Từ khóa: Management accounting, Lecture Management accounting, Managing resources, Strategic management accounting, Standard costs, Direct material

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