基本信息
文件名称：成本与管理会计（第15版） 课件 GE_hca15_ppt_ch08.ppt
文件大小：2.86 MB
总页数：25 页
更新时间：2025-03-26
总字数：约6.89千字
文档摘要

FlexibleBudgets,OverheadCostVariances,andManagementControlCHAPTER8

Chapter8learningobjectivesExplainthesimilaritiesanddifferencesinplanningvariableandfixedoverheadcostsDevelopbudgetedvariableandfixedoverheadcostratesComputethevariableoverheadflexible-budgetvariance,thevariableoverheadefficiencyvarianceandthevariableoverheadspendingvarianceComputethefixedoverheadflexible-budgetvariance,thefixedoverheadspendingvarianceandthefixedoverheadproduction-volumevariance8-2

Chapter8learningobjectives,concludedShowhowthe4-varianceanalysisapproachreconcilestheactualoverheadincurredwiththeoverheadamountsallocatedduringtheperiodExplaintherelationshipbetweenthesales-volumevarianceandtheproduction-volumevarianceCalculatevariancesinactivity-basedcostingExaminetheuseofoverheadvariancesinnonmanufacturingsettings8-3

PlanningfixedandvariableOverheadToeffectivelyplanvariableoverheadcosts,managersshouldfocusonactivitiesthataddvalueandeliminatethosethatdonot.Fixedoverheadplanningissimilar~planonlyforessentialactivitiesandplantobeasefficientaspossible.8-4

StandardCosting…isacostingsystemthatTracesdirectcoststooutputbymultiplyingthestandardpricesorratebythestandardquantitiesofinputsallowedforactualoutputsproduced.Allocatesoverheadcostsonthebasisofthestandardoverhead-costratestimesthestandardquantitiesoftheallocationbasesallowedfortheactualoutputsproduced.8-5

DevelopingBudgetedVariableOverheadCostRatesChoosetheperiodtobeusedforthebudget.Selectthecost-allocationbasestouseinallocatingvariableoverheadcoststooutputproduced.Identifythevariableoverheadcostsassociatedwitheachcost-allocationbase.Computetherateperunitofeachcost-allocationbaseusedtoallocatevariableoverheadcoststooutputproduced.8-6

TheDetails:VariableOHVariances

VARIABLEOVERHEADFLEXIBLE-BUD