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Financial & Managerial Accounting

Financial & Managerial Accounting

The Basis for Business Decisions. Financial & Managerial Accounting. FOURTEENTH EDITION. Williams Haka Bettner Carcello. Chapter 24. STANDARD COST SYSTEMS. Learning Objective. To explain standard costs and how they assist managers in controlling costs. LO1.

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Chapter 11 Standard Costs and Variance Analysis

Chapter 11 Standard Costs and Variance Analysis

Chapter 11 Standard Costs and Variance Analysis. Presentation Outline. Types of Standards Variance Calculations Investigation of Standard Cost Variances. Ideal Standards Can only be attained under the best circumstances. No allowance for machine breakdowns or work interruptions.

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408 views • 20 slides
Chapter 11 Standard Costs and Variance Analysis

Chapter 11 Standard Costs and Variance Analysis

Chapter 11 Standard Costs and Variance Analysis. Presentation Outline. Types of Standards Variance Calculations Investigation of Standard Cost Variances. Ideal Standards Can only be attained under the best circumstances. No allowance for machine breakdowns or work interruptions.

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227 views • 20 slides
Chapter 9

Chapter 9

Chapter 9. Standard Costing and Variances. Standard Costs are. Standard Cost Systems. Based on carefully predetermined amounts. Used for planning labor, material, and overhead requirements. The expected level of performance. Benchmarks for measuring performance.

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373 views • 18 slides
Prepared by Diane Tanner University of North Florida

Prepared by Diane Tanner University of North Florida

Chapter 44. Direct Labor Variances. Prepared by Diane Tanner University of North Florida. Causes of Labor Variances. Two causes Price Paid too much per hour or paid less than expected per hour Quantity Used too many DL hours or used fewer DL hours than expected. Labor Variances. P

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198 views • 11 slides

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