TAILIEUCHUNG - Lecture Managerial accounting (15/e): Chapter 10A - Garrison, Noreen, Brewer

Chapter 10A - Predetermined overhead rates and overhead analysis in a standard costing system. After studying chapter Appendix 10A, you should be able to compute and interpret the fixed overhead budget and volume variances. | Appendix 10A Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System Learning Objective 4 (Appendix 10A) Compute and interpret the fixed overhead budget and volume variances. Budget variance Fixed Overhead Budget Variance Budget variance Budgeted fixed overhead Actual fixed overhead = – Actual Fixed Overhead Fixed Overhead Applied Budgeted Fixed Overhead Volume variance Fixed Overhead Volume Variance Volume variance Fixed overhead applied to work in process Budgeted fixed overhead = – Actual Fixed Overhead Fixed Overhead Applied Budgeted Fixed Overhead FPOHR = Fixed portion of the predetermined overhead rate DH = Denominator hours SH = Standard hours allowed for actual output SH × FPOHR DH × FPOHR Fixed Overhead Volume Variance Volume variance FPOHR × (DH – SH) = Actual Fixed Overhead Fixed Overhead Applied Budgeted Fixed Overhead Volume variance Computing Fixed Overhead Variances Computing Fixed Overhead Variances Predetermined Overhead Rates Predetermined .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Financial statement
• Predetermined overhead rates
• Overhead analysis
• Standard costing system
• Managerial accounting for managers
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost