'Fixed overhead' diaporamas de présentation

Chapter 11

Chapter 11. Flexible Budgeting and the Management of Overhead and Support Activity Costs. Learning Objective 1. Static budgets are prepared for a single, planned level of activity.

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Standard Costing: Factory Overhead

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Chapter 16

Chapter 16. Flexible Budgets, Variances, and Management Control: II. Introduction. Overhead costs are a major cost area for many organisations. Planning and control of overhead costs is an ongoing challenge to managers.

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Accounting for Overhead .

Accounting for Overhead. Learning Objectives Compute budgeted factory-overhead rates and apply factory overhead to production. Determine and use appropriate cost drivers for overhead application. Meaning and purpose of normalized overhead rates.

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Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting

17. Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting. Learning Objective 1. Based on only one activity level. Includes several possible activity levels. Flexible Overhead Budget.

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Chapter 17

Chapter 17. 17. Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting. Based on only one activity level. Includes several possible activity levels. Flexible Overhead Budget.

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Profit Planning/ Budgeting

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Appendix 10A

Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System. Appendix 10A. Learning Objective 4. (Appendix 10A) Compute and interpret the fixed overhead budget and volume variances. Fixed Overhead Budget Variance. Actual Fixed Overhead. Budgeted Fixed Overhead.

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Variable Costing ?????

CHAPTER 3. Variable Costing ?????. Objectives. 1. Discuss the differences between variable and absorption costing. 2. Explain how variable costing is useful in evaluating the performance of a manager.

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Segment Reporting and Performance Evaluation

CHAPTER. Segment Reporting and Performance Evaluation. Objectives. 1. Discuss the differences between variable and absorption costing. 2. Explain how variable costing is useful in evaluating the performance of a manager.

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ACTG 2120

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Chapter 9 Standard Costing and Variance Analysis

Chapter 9 Standard Costing and Variance Analysis. Fall 2007 Crosson. Learning Objectives:. Responsibility Accounting & Cost Centers Cost Performance Evaluation using Master and Flexible Budgets Standard Costing Basics for Cost Centers

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Chapter 9 Standard Costing and Variance Analysis

Chapter 9 Standard Costing and Variance Analysis. Fall 2007 Crosson. Learning Objectives:. Responsibility Accounting & Cost Centers Cost Performance Evaluation using Master and Flexible Budgets Standard Costing Basics for Cost Centers

643 views • 20 slides

CHAPTER 8

CHAPTER 8. Flexible Budgets, Overhead Cost Variances, and Management Control. Planning and Overhead. Variable Overhead: as efficiently as possible, plan only essential activities

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Absorption Costing (AC) & Variable Costing (VC)

Absorption Costing (AC) & Variable Costing (VC). Differences between AC and VC Calculation of Product Cost under AC and VC VC and AC : A comparison of their impact on profit Arguments in support of VC Arguments in support of AC. Differences between AC and VC. Absorption Costing

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Chapter 24

Chapter 24. Flexible Budgets and Standard Costs. Pacific Company Demonstration Problem Data. Pacific Company Demonstration Problem Data. Flexible Budget. Flexible Budget Performance Report.

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Variance Analysis

Variance Analysis. Basic Variance Analysis Model. SQ x SP Flexible Budget Amount. AQ x AP Actual Cost. AQ x SP. AQ (AP-SP) Price Variance. SP (AQ - SQ) Usage Variance. Direct Material Variances. SQ = 20 ft./unit x 1,600 chairs. AQ x AP 33,600 x $1.90 = $63,840. AQ x SP

809 views • 15 slides

Chapter 17

Flexible Budgets. Overhead Cost Management. Chapter 17. Flexible overhead budgets. Basic formula. Flexible overhead budgets. Overhead cost variances. Used for control and evaluation of overhead costs Variable overhead variances Variable overhead spending variance

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Overhead Budgets

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Prepared by Diane Tanner University of North Florida

Chapter 46. Manufacturing Overhead Variances. Prepared by Diane Tanner University of North Florida. Two Overhead Variances. No one is responsible, We know why it exists. Controllable variance Who is responsible? Production Supervisor

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