成本会计管理的着重点书后习题答案第8章.docVIP

CHAPTER 8 FLEXIBLE BUDGETS, VARIANCES, AND MANAGEMENT CONTROL: II 8-1 Effective planning of variable overhead costs involves: 1. Planning to undertake only those variable overhead activities that add value, and Planning to use the drivers of costs in those activities in the most efficient way. At the start of an accounting period, a larger percentage of fixed overhead costs are locked-in than is the case with variable overhead costs. The key differences are how direct costs are traced to a cost object and how indirect costs are allocated to a cost object: Actual Costing Standard Cost