TAILIEUCHUNG - Lecture Survey of accounting (3/e) - Chapter 15: Performance evaluation

After you have mastered the material in this chapter, you will be able to: Describe the concept of decentralization, distinguish between flexible and static budgets, classify variances as being favorable or unfavorable,. | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 15: Performance Evaluation Learning Objectives Describe the concept of decentralization. Distinguish between flexible and static budgets. Classify variances as being favorable or unfavorable. Compute and interpret sales and variable cost volume variances. Compute and interpret flexible budget variances. Evaluate investment opportunities using the return on investment technique. Evaluate investment opportunities using the residual income technique. In this chapter, the learning objectives are: Describe the concept of decentralization. Distinguish between flexible and static budgets. Classify variances as being favorable or unfavorable. Compute and interpret sales and variable cost volume variances. Compute and interpret flexible budget variances. Evaluate investment opportunities using the return on investment technique. Evaluate investment opportunities using the residual income .

• Kế toán - Kiểm toán
• Survey of accounting
• Lecture Survey of accounting
• Accounting for cash
• Accounting cycle
• Financial resources
• Accounting provides information
• Internal controls
• Accounting profession
• Accounting for receivables
• Inventory cost flow
• Accounting for liabilities
• Bonds issued
• Managerial accounting
• Product costing
• Financial statements
• Ledger accounts
• Merchandising businesses
• Transportation costs
• Long term operational assets
• Depreciation method