Скачать или смотреть Master Budget: Production Budget | Managerial Accounting | CPA Exam BAR

This video explains the production budget, which is a key part of the master budget in managerial accounting.


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This video explains the production budget, which is a key part of the master budget in managerial accounting.

The video demonstrates how to create a production budget using an example of a company that produces snowboards. It covers:
0:00 Introduction
How to calculate the required production units by considering budgeted sales, desired ending inventory, and beginning inventory (4:50).
How the production budget then informs other budgets:
Direct material budget: Calculating the amount and cost of raw materials needed based on production units (6:25).
Direct labor budget: Determining the hours and cost of labor required for production (8:08).
Factory overhead budget: Breaking down variable and fixed overhead costs (8:52).

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