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Lecture Managerial accounting Creating value in a dynamic business environment (Tenth edition): Chapter 10 - Ronald W. Hilton, David E. Platt
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Chapter 10 - Standard costing, operational performance measures, and the balanced scorecard. After completing this chapter, you should be able to: Describe the elements of a cost control system, describe two ways to set cost standards and distinguish between perfection and practical standards, compute and interpret the direct-material price and quantity variances and the direct-labor rate and efficiency variances,...
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