tailieunhanh - Lecture Accounting principles (8th edition) – Chapter 25: Standard costs and balanced scorecard
After studying this chapter, you should be able to: Distinguish between a standard and a budget, identify the advantages of standard costs, describe how standards are set, state the formulas for determining direct materials and direct labor variances, state the formulas for determining manufacturing overhead variances, discuss the reporting of variances, enumerate the features of a standard cost accounting system. |
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