Flexible budgets
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With forty well structured and easy to follow topics to choose from, each workbook has a wide range of case studies, questions and activities to meet both an individual or organization's training needs. Whether studying for an ILM qualification or looking to enhance the skills of your employees, "Super Series" provides essential solutions, frameworks and techniques to support management and leadership development.
131p vimeyers 29-05-2024 6 3 Download
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Continued part 1, Part 1 of ebook "Introduction to managerial accounting (5th edition)" provides readers with contents including: cost-volume-profit relationships; profit planning; flexible budgets and performance analysis; standard costs; segment reporting, decentralization, and the balanced scorecard; relevant costs for decision making;...
308p tuongnhuoclan 27-11-2023 6 3 Download
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Continued part 1, part 2 of ebook "CIMA certificate in business accounting: Fundamentals of management accounting (Paper C01)" provides readers with contents including: contract costing; process costing; managerial reports in a service organisation; functional budgets; cash budgets; flexible budgets; mock assessment;...
110p mocthanhdao0210 20-11-2023 9 4 Download
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Part 1 of ebook "Horngren’s cost accounting: A managerial emphasis" provides readers with contents including: the manager and management accounting; an introduction to cost terms and purposes; cost-volume-profit analysis; job costing; activity-based costing and activity-based management; master budget and responsibility accounting; flexible budgets, direct-cost variances, and management control; flexible budgets, overhead cost variances, and management control; inventory costing and capacity analysis; determining how costs behave;...
448p mocthanhdao0210 19-11-2023 8 4 Download
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Part 1 of ebook "Cost accounting: A managerial emphasis (Fifteenth edition)" provides readers with contents including: the manager and management accounting; an introduction to cost terms and purposes; cost–volume–profit analysis; job costing; activity-based costing and activity-based management; master budget and responsibility accounting; flexible budgets, direct-cost variances, and management control; flexible budgets, overhead cost variances, and management control;...
446p mocthanhdao0210 19-11-2023 7 4 Download
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Continued part 1, part 2 of ebook "Accounting for hospitality, tourism and leisure (Second edition)" provides readers with contents including: management accounting and internal reports; costing a product or service; pricing a product or service; accounting for contribution; planning and budgeting; standard costing and flexible budgeting; accounting for capital investment decisions; financial assessment and analysis; interpretation and assessment of financial information; spreadsheet applications in accounting;...
239p lytamnguyet 04-08-2023 6 3 Download
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Lecture Fundamental accounting principles (21e) - Chapter 24: Performance measurement and responsibility accounting. 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 interpreta flexible budget performance report.
39p haojiubujain05 27-07-2023 8 4 Download
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Lecture Fundamental accounting principles (21e) - Chapter 23: Flexible budgets and standard costs. After completing this chapter you should be able to: Describe the importance and benefits of budgeting and the process of budget administration, describe a master budget and the process of preparing it, analyze expense planning using activity-based budgeting, prepare each component of a master budget and link each to the budgeting process.
48p haojiubujain05 27-07-2023 5 3 Download
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Lecture Management accounting - Chapter 7: Budgeting process. This lecture will cover the following: master budget; preparing master budget; flexible budget; standard costs; variance analysis cycle; evaluation of controls based on standard costs;... Please refer to content of this lecture!
16p diepvunhi 17-01-2023 7 1 Download
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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,...
19p runordie9 27-09-2022 5 2 Download
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Chapter 25 - Budgetary control and responsibility accounting. In this chapter, the learning objectives are: 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.
56p runordie9 27-09-2022 11 3 Download
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Lecture Managerial Accounting - Chapter 10: 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.
86p runordie4 27-06-2022 10 2 Download
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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,...
22p lovebychance05 16-06-2021 9 2 Download
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Chapter 10 - Static and flexible budgets. The following will be discussed in this chapter: How do budgets contribute to the strategic management process? What is a master budget and how is it prepared?What are flexible budgets and how can they be used for sensitivity analysis?...
28p lovebychance01 25-04-2021 11 2 Download
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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,...
38p tradaviahe15 23-02-2021 16 2 Download
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Perhaps more than any other information, managers would like to know the profitability of their products, customers, and other business segments. Accordingly, this appendix provides a coherent framework for measuring profitability. It distinguishes between absolute profitability and relative profitability.
24p tradaviahe15 23-02-2021 18 2 Download
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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;...
29p koxih_kothogmih7 29-09-2020 13 0 Download
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In this chapter, the learning objectives are: 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.
72p koxih_kothogmih6 22-09-2020 12 1 Download
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Chapter 10 - Static and flexible bugets. In this chapter students will be able to: Discuss the relationships among budgets, long-term strategies, and short-term operating plans; describe a master budget and explain how it is prepared; explain how operating budgets are prepared;...
43p thuongdanguyetan03 18-04-2020 6 1 Download
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Chapter 22 - Budgetary control and responsibility accounting. After reading the material in this chapter, you should be able to: Describe budgetary control and static budget reports, prepare flexible budget reports, apply responsibility accounting to cost and profit centers,...
84p thuongdanguyetan04 18-04-2020 14 2 Download