tailieunhanh - Lecture Cost management A strategic emphasis (16)

After studying this chapter you should be able to: Explain the strategic role of the flexible budget in analyzing sales and productivity; calculate and interpret the measures for total productivity, partial operational productivity and partial financial productivity; use the flexible budget to calculate and interpret the sales quantity, sales mix, market size, and market share variances;. | Chapter Sixteen Cost Management A STRATEGIC EMPHASIS SIXTH EDITION SustoinaExhty Goals Operational Peíĩuíí ĨCUĨUẼT Measurement Further Analysis of Productivity and Sales McGraw-Hill Irwin Copyright 2013 by The McGraw-Hill Companies Inc. All rights reserved. Learning Objectives Explain the strategic role of the flexible budget in analyzing sales and productivity Calculate and interpret the measures for total productivity partial operational productivity and partial financial productivity Use the flexible budget to calculate and interpret the sales quantity sales mix market size and market share variances Use the flexible budget to analyze sales performance over time 16-2 Further Analysis of Sales Productivity The flexible budget can play a strategic role in analyzing sales and productivity The strategic role of sales analysis is to understand the reasons behind an increase or decrease in total sales dollars over the budgeted amount or an increase or decrease over the prior year The selling price variance and the sales volume variance help managers see how changes in prices and volume affect total sales contribution and profit .