TAILIEUCHUNG - Lecture Managerial accounting for Managers (3e): Chapter 11A - Garrison, Noreen, Brewer

Chapter 11A - Predetermined overhead rates and overhead analysis in a standard costing system. Managers in large organizations have to delegate some decisions to those who are at lower levels in the organization. This chapter explains how responsibility accounting systems, return on investment (ROI), residual income, operating performance measures, and the balanced scorecard are used to help control decentralized organizations. | Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System Appendix 11A Appendix 11A: Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System Learning Objective 11-4 Compute and interpret the fixed overhead volume and budget variances. Learning objective 11-4 is to compute and interpret the fixed overhead budget and volume variances. Volume variance Fixed Overhead Volume Variance Fixed Overhead Applied Actual Fixed Overhead Budgeted Fixed Overhead Volume variance Fixed overhead applied to work in process Budgeted fixed overhead = – The volume variance is budgeted fixed overhead minus the fixed overhead applied to work in process. FPOHR = Fixed portion of the predetermined overhead rate DH = Denominator hours SH = Standard hours allowed for actual output SH × FR DH × FR Fixed Overhead Volume Variance Volume variance FPOHR × (DH – SH) = Fixed Overhead Applied Actual Fixed Overhead Budgeted Fixed Overhead Volume variance The volume variance

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Financial statement
• Profitability analysis
• Performance measurement
• Decentralized organizations
• Managerial accounting for managers
• Decision making
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• Managerial accounting information
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• Managerial accounting basics
• Managerial cost
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