基本信息
文件名称：亨格瑞成本与管理会计（第16版） 课件Chapter 8 Flexible Budgets, Overhead Cost Variances, and Management Control.pptx
文件大小：1.14 MB
总页数：30 页
更新时间：2025-03-26
总字数：约1.08万字
文档摘要

CostAccountingSeventeenthEdition,GlobalEditionChapter8FlexibleBudgets,OverheadCostVariances,andManagementControlCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)8.1Explainthesimilaritiesanddifferencesinplanningvariableoverheadcostsandfixedoverheadcosts8.2Developbudgetedvariableoverheadcostratesandbudgetedfixedoverheadcostrates8.3Computethevariableoverheadflexible-budgetvariance,thevariableoverheadefficiencyvariance,andthevariableoverheadspendingvariance8.4Computethefixedoverheadflexible-budgetvariance,thefixedoverheadspendingvarianceandthefixedoverheadproduction-volumevariance

LearningObjectives(2of2)8.5Showhowthefour-varianceanalysisapproachreconcilestheactualoverheadincurredwiththeoverheadamountsallocatedduringtheperiod8.6Explaintherelationshipbetweenthesales-volumevarianceandtheproduction-volumevariance8.7Calculatevariancesinactivity-basedcosting8.8Examinetheuseofoverheadvariancesinnonmanufacturingsettings

PlanningofVariableandFixedOverheadCostsToeffectivelyplanvariableoverheadcostsforaproductorservice,managersmustfocusontheactivitiesthatcreateasuperiorproductorservicefortheircustomersandeliminateactivitiesthatdonotaddvalue.Planningfixedoverheadcostsissimilartoplanningvariableoverheadcosts—undertakeonlyessentialactivitiesandthenplantobeefficientinthatundertaking.Butthereisanadditionalstrategicissuewhenitcomestoplanningfixedoverheadcosts:choosingtheappropriatelevelofcapacityorinvestmentthatwillbenefitthecompanyinthelongrun.

StandardCostingStandardcostingisacostingsystemthattracesdirectcoststooutputproducedbymultiplyingthestandardpricesorratebythestandardquantitiesofinputsallowedforactualoutputsproducedandallocatesoverheadcostsonthebasisofthestandardoverheadcostratestimesthestandardquantiti