tailieunhanh - Lecture Accounting principles (7th Edition): Chapter 26 – Weygandt, Kieso, Kimmel
Chapter 26 - Performance evaluation through standard costs. 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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