TAILIEUCHUNG - 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: . Williams, overhead application in a standard costing system, calculating overhead cost variances, overhead cost performance report,. | Chapter 11 Standard costs for control: flexible budgets and manufacturing overhead Flexible budgets Used to control overheads A detailed budget that is prepared for a range of levels of activities Compared to a static budget which relates to one specific planned level of activity Often restricted to the practice of flexing overhead costs to various levels of activity Advantages of flexible budgets Allows us to select the most appropriate benchmark for cost control Provides the correct basis for comparing actual and expected costs, for the actual level of activity Input measures and output measures Units of output are not usually a meaningful measure of the level of activity in a multiproduct firm Output can be measured as the standard quantity of input allowed, given actual output Flexible overhead budget Flexible budget report: shows flexible overhead budgets at various levels of activity Formula flexible budget: allows us to calculate total overhead at various levels

• Kế toán - Kiểm toán
• Management accounting
• Lecture Management accounting
• Managing resources
• Strategic management accounting
• Flexible budgets
• Standard costs for control
• Management accounting information
• Financial accounting
• Management accountants
• Business environment
• Bài giảng Kế toán quản trị
• Nature of management accounting
• Component of accounting system
• Managerial accounting
• Management accounting systems
• Costing systems
• Environmental management accounting
• Cst accounting in action
• Management cost accounting
• Accounting for management
• Cost accounting in action
• Advanced fraud
• Australian organisations
• Emphasis on cost
• Managing value
• Social management accounting
• Corporate social responsibility
• Paper F2
• Revision kit 2016
• Document management accounting
• Management accounting Review
• Implementation of management accounting
• Study text 2016
• Tiếng Anh kinh doanh
• F2 Management Accounting
• ACCA Paper F2
• Paper F2 Management Accounting
• Book ACCA Management Accounting
• Lecture Advanced management accounting
• Bài giảng Kế toán quản trị nâng cao
• Advanced management accounting
• Inflation accounting
• Current purchasing power method
• Current cost accounting method