'Static budget' diaporamas de présentation

Budgeting

21. Budgeting. Describe budgeting, its objective, and its impact on human behavior. 1. Describe the basic elements of the budget process, the two major types of budgeting, and the use of computers in budgeting. Describe the master budget for a manufacturing company. 2. 3.

1.58k views • 89 slides

Click to edit Master title style

6. Click to edit Master title style. Click to edit Master text styles Second level Third level Fourth level Fifth level. Budgeting. 11/11/2014. 1. Describe budgeting, its objective, and its impact on human behavior. 1.

977 views • 89 slides

Budgeting

21. Budgeting. Describe budgeting, its objective, and its impact on human behavior. 1. Describe the basic elements of the budget process, the two major types of budgeting, and the use of computers in budgeting. Describe the master budget for a manufacturing company. 2. 3.

1.23k views • 89 slides

Discussion of Stanford University Budget Process & Systems

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3310 - Chapter 16

3310 - Chapter 16. Fundamentals of Variance Analysis. The Use of Variances. Difference between actual and budget is called a VARIANCE. For costs: Variances are FAVORABLE if Actual < Budget for costs Variances are UNFAVORABLE if Actual > Budget for costs

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Cost Management Measuring, Monitoring, and Motivating Performance

Cost Management Measuring, Monitoring, and Motivating Performance. Chapter 10 Static and Flexible Budgets. Chapter 10: Static and Flexible Budgets. Learning objectives. Q1 : How do budgets contribute to the strategic management process?. Q2 : What is a master budget and how is it prepared?.

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Chapter 10: Static and Flexible Budgets

Chapter 10: Static and Flexible Budgets. Learning objectives. Q1 : What are the relationships among budgets, long-term strategies, and short-term operating plans?. Q2 : What is a master budget and how is it prepared?. Q3 : What are budget variances and how are they calculated?.

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May 26, 2009

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April 23, 2010

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Direct Input Variances, and Management Control: I

Direct Input Variances, and Management Control: I. Chapter 7. Overview. Standards Variances Static vs. Flexible budgets Calculate variances for direct inputs (DM & DL) EoP Adjustments When to investigate variances. Standard = Budget. Here budgeted amount = standard amount.

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Chapter 7 Flexible Budgets, Variances and Management Control: I

Chapter 7 Flexible Budgets, Variances and Management Control: I. Static and Flexible Budgets. Static budget a budget based on a single level of output Flexible budget a budget which is adjusted for the actual level of output, revenue, or cost driver Standard cost

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Standard Costs and Variance Analysis

10. Chapter. Standard Costs and Variance Analysis. Comparison of Actual vs. Budget for Beal Manufacturing. Fewer units sold Fewer units produced DM and DL usage and prices are different than anticipated How do you compare?. 7500 units. 7900 units. Sales. $1,800,000. $1,975,000.

286 views • 13 slides

Flexible Budgeting

Flexible Budgeting. LO 16-2. LO 16-2 Develop and use flexible budgets. Static Budget Budget for a single activity level; usually the master budget. Flexible Budget Budget that indicates revenues, costs, and profits for different levels of activity.

450 views • 1 slides