tailieunhanh - Lecture Cost management A strategic emphasis (15)

In this chapter, the learning objectives are: Distinguish between the product-costing and control purposes of standard costs for manufacturing (factory) overhead, calculate and properly interpret standard cost variances for overhead using flexible budgets, record overhead costs and associated standard cost variances,. | Chapter Fifteen Operational Performance Measurement Indirect-Cost Variances and ResourceCapacity Management McGraw-Hill Irwin Copyright 2013 by The McGraw-Hill Companies Inc. All rights reserved. Learning Objectives Distinguish between the product-costing and control purposes of standard costs for manufacturing factory overhead Calculate and properly interpret standard cost variances for overhead using flexible budgets Record overhead costs and associated standard cost variances Apply standard costs to service organizations 15- Learning Objectives continued Analyze overhead variances in a traditional activity-based cost ABC system Understand decision rules that can be used to guide the variance-investigation decision Formulate the variance-investigation decision under uncertainty Appendix .

• Quản trị kinh doanh
• Cost management
• Cost systems
• Lecture Cost management
• Operational performance measurement
• Resource capacity management
• Indirect cost variances
• Management control systems
• Cost accounting
• Fundamentals of cost accounting
• Cost analysis
• Cost management systems
• Strategic performance measurement
• Cost management information
• Financial reporting
• Cost allocation
• Cost allocation bases
• Cost estimation
• Cost estimation methods
• Ebook Management and cost accounting
• Management and cost accounting
• Management accounting
• Cost assignment
• Process costing
• Cost volume profit analysis
• Project management
• Lecture Project management in practice
• Project cost management
• Project perspective
• Cost management plan
• Cost versus expenses
• Cost volume profit
• Short term profit planning
• Cost planning
• Product life cycle
• Direct cost variances
• Nonfinancial performance measures
• Cost centers
• Profit centers