tailieunhanh - Lecture Managerial accounting for managers (4e) - Chapter 10: Flexible budgets and performance analysis

This chapter explores how budgets can be adjusted so that meaningful comparisons to actual costs can be made. This chapter include objectives: Prepare a flexible budget, prepare a report showing activity variances, prepare a report showing revenue and spending variances, prepare a performance report that combines activity variances and revenue and spending variances, . |