'Sales volume variance' diaporamas de présentation

Cost Allocation, Customer- Profitability Analysis, and Sales-Variance Analysis

Chapter 14. Cost Allocation, Customer- Profitability Analysis, and Sales-Variance Analysis. Learning Objective 1. Identify four purposes for allocating costs to cost objects. Purposes of Cost Allocation. 1. To provide information for economic decisions.

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Responsibility Accounting

9. Responsibility Accounting. Prepared by Douglas Cloud Pepperdine University. Objectives. Define goal congruence and explain its relationship to control and performance evaluation. Identify the types of responsibility centers and explain the differences among them.

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STANDARD COSTING &VARIANCE ANALYSIS

STANDARD COSTING &VARIANCE ANALYSIS. MEANING. Standard cost is the pre determined cost which determines in advance what each product or service should cost under given circumstances. STEPS FOR STANDARD COSTING. Determination of Standard cost Recording Actual Cost

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Sales-Variance Analysis

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Sales Variances

Sales Variances. Variance information useful to the Sales Force ACCT 7310, Spring 2014. Summary of Variances. Static-Budget Variance (difference between target and actual income). Level 1 (Horngren terminology). Level 2. Flexible-Budget Variance (difference between actual and the

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Sales Variances

Sales Variances. Variance information useful to the Sales Force ACCT 7310, Spring 2014. Summary of Variances. Static-Budget Variance (difference between target and actual income). Level 1 (Horngren terminology). Level 2. Flexible-Budget Variance (difference between actual and the

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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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Solutions, Ch. 7 & 14 Assignments

Solutions, Ch. 7 & 14 Assignments. ACCT7310 , Spring 2013. Problem 7-26 Straightforward DM , DL. Al. Also called Usage or Quantity variance!. Formulas: MPV = (AP- SP )* AQpurchased = ($5.10-5.00)*3700 = $370 U MEV = ( AQused-SQallowed ) * SP = (3700-4000)*$5 = $1500 F.

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