Flexible budgets

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  • A flexible budget is a budget that adjusts or flexes for changes in the volume of activity. The flexible budget is more sophisticated and useful than a static budget, which remains at one amount regardless of the volume of activity. This lecture introduces you to flexible budgets with the following contents:

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  • 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, prepare a flexible budget with more than one cost driver, understand common errors made in preparing performance reports based on budgets and actual results.

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  • Lecture Fundamental accounting principles - Chapter 23: Flexible budgets and standard costs. The learning objectives for this chapter include: Define standard costs and explain how standard cost information is useful for management by exception, describe variances and what they reveal about performance, analyze changes in sales from expected amounts, prepare a flexible budget and interpret a flexible budget performance report.

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  • (BQ) Part 2 book "Managerial accounting for managers" has contents: Capital budgeting decisions, profit planning, flexible budgets and performance analysis, profit planning, performance measurement in decentralized organizations, standard costs and variances,...and other contents.

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  • Chapter 8 - Flexible budgets, standard costs, and variance analysis. This chapter explores how to prepare flexible budgets and how to compare them to actual results for the purposes of computing revenue and spending variances. It also describes how standards are used to compute material, labor, and overhead variances.

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  • Chapter 9 - 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,...

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  • (BQ) Part 2 book "Managerial accounting" has contents: Standard costs and the balanced scorecard, flexible budgets and overhead analysis, segment reporting and decentralization, capital budgeting decisions, “How well am I doing?” statement of cash flows,...and other contents.

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  • This chapter introduce the standard costs for control: Flexible budgets and manufacturing overhead. In this chapter you will learn: Flexible budgets, Flexible overhead budget: R.M. Williams, overhead application in a standard costing system, calculating overhead cost variances, overhead cost performance report,...

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  • Chapter 7 - Budgetary control and responsibility accounting. After studying this chapter, you should be able to: Describe the concept of budgetary control, evaluate the usefulness of static budget reports, explain the development of flexible budgets and the usefulness of flexible budget reports, describe the concept of responsibility accounting,...

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  • Chapter 21 - Flexible budgets and standard costing. The goals of this chapter are: Define standard costs and explain how standard cost information is useful for management by exception, describe variances and what they reveal about performance, analyze changes in sales from expected amounts,...

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  • Chapter 24 - Flexible budgets and standard costs. After completing this chapter you should be able to: Define standard costs and explain how standard cost information is useful for management by exception, describe variances and what they reveal about performance, analyze changes in sales from expected amounts, prepare a flexible budget and interpret a flexible budget performance report.

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  • Chapter 11 - Standard costs for control: flexible budgets and manufacturing overhead. In this chapter you will learn: Flexible budgets, Flexible overhead budget: R.M. Williams, overhead application in a standard costing system, calculating overhead cost variances, overhead cost performance report,...

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  • (BQ) Part 2 book "Principles of cost accounting" has contents: Cost analysis for management decision making, cost accounting for service businesses and the balanced scorecard, the master budget and flexible budgeting,...and other contents.

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  • (BQ) Part 2 book "Cornerstones of managerial accounting" hass contents: Profit planning; standard costing - a managerial control tool; performance evaluation and decentralization; flexible budgets and overhead analysis, capital investment decisions, statement of cash flows, financial statement analysis,...and other contents.

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  • (BQ) Part 2 book "Managerial accounting" has contents: Standard costs and the balanced scorecard, flexible budgets and overhead analysis, segment reporting and decentralization, capital budgeting decisions, “How well am I doing?” statement of cash flows,...and other contents.

    pdf382p bautroibinhyen21 14-03-2017 0 0   Download

  • (BQ) Part 1 book "Managerial accounting" has contents: Profit planning, flexible budgets and performance analysis, standard costs and operating performance measures, relevant costs for decision making, segment reporting, decentralization, and the balanced scorecard,...and other contents.

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  • Chapter 11 - Flexible budgeting and the management of overhead and support activity costs. After completing this chapter, you should be able to: Distinguish between static and flexible budgets and explain the advantages of a flexible overhead budget; prepare a flexible overhead budget, using both a formula and a columnar format; explain how overhead is applied to Work-in-Process Inventory under standard costing;...

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  • Providence City acquired its power plant from a private company on June 1. No receivables were acquired with the purchase. Therefore, total accounts receivable on June 1 had a zero balance. Providence plans to bill customers in the month following the month of sale, and 80% of the resulting billings will be collected during the billing month. 90% of the remaining balance should be collectable in the next following month. The remaining uncollectible amounts will relate to citizens who have moved away. Such amounts are never expected to be collected and will be written off....

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  • Bryan Singler is evaluating results for three separate business segments under his control. Selected financial information for each segment follows: Rank order the three segments based on “margin,” “turnover,” and “return on investment.” How is it possible that the rankings differ based on which evaluative model is used?

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  • Carpet Clean manufactures a chemical carpet cleaner. The company was formed during the current year. As a result, there was no beginning inventory. Management is evaluating performance and inventory management issues, and desires to know both net income and ending inventory under generally accepted accounting principles (absorption costing) as well as variable costing methods. Relevant facts are as follows:

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