Flexible Budgets, Overhead-Cost Variance and Management Control

Описание к видео Flexible Budgets, Overhead-Cost Variance and Management Control

This lecture agenda includes:
1. understanding the difference between planning fixed and variable overhead costs.
2. develop budgeted variable overhead cost rates and budgeted fixed overhead cost rates
3. learning to compute variable overhead flexible - budget variance, the variable overhead efficiency variance and the variable overhead spending variance
4. learning to compute the fixed overhead flexible - budget variance, the fixed overhead spending variance and fixed overhead production - volume variance.

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