成本与管理会计课件6. 11.pptVIP

Chapter Eleven Learning Objective 1 Static Budgets and Performance Reports Static budgetsare prepared fora single, plannedlevel of activity. Flexible Budgets Static Budgets and Performance Reports Static Budgets and Performance Reports Static Budgets and Performance Reports Static Budgets and Performance Reports Static Budgets and Performance Reports Static Budgets and Performance Reports Static Budgets and Performance Reports The relevant question is . . . “How much of the favorable cost variance is due to lower activity, and how much is due to good cost control?” To answer the questi