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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 185 2
Từ khóa: Managerial accounting, Lecture Managerial accounting, Financial statement, Profitability analysis, Standard costs, Variance analysis cycle
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