flexible budgets and standard costs

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1、wiL10874_ch24_0988-1033.inddPage9888/16/103:13:06PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch0424FlexibleBudgetsandStandardCostsALookBackALookatThisChapterALookAheadChapter23explainedthemasterThischapterdescribesflexiblebudg

2、ets,Chapter25focusesoncapitalbudgetingbudgetanditscomponentbudgetsvarianceanalysis,andstandardcosts.Itdecisions.Italsoexplainsandillustratesaswellastheirusefulnessforplanningexplainshoweachisusedforpurposesseveralproceduresusedinevaluatingandmonitoringcompanyac

3、tivities.ofbettercontrollingandmonitoringofshort-termmanagerialdecisions.businessactivities.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1DefinestandardcostsandexplainhowA1AnalyzechangesinsalesfromP1Prepareaflexiblebudgetandstandardcostinformationisusefu

4、lforexpectedamounts.(p.1005)interpretaflexiblebudgetmanagementbyexception.(p.995)performancereport.(p.992)C2DescribevariancesandwhattheyP2Computematerialsandlaborrevealaboutperformance.(p.997)variances.(p.998)P3Computeoverheadvariances.(p.1002)P4Appendix24A—Pre

5、parejournalentriesforstandardcostsandLP24accountforpriceandquantityvariances.(p.1012)wiL10874_ch24_0988-1033.inddPage9898/16/103:13:10PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch04DecisionInsight“Don’tbackdown...findwaystoov

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