暨南大学管理学院成本与管理会计课件 Chapter11.ppt

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 question,we mustthe budget to theactual level of activity. Preparing a Flexible Budget To a budget we need to know that: Total variable costs changein direct proportion to changes in activity. Total fixed costs remainunchanged within therelevant range. Preparing a Flexible Budget Preparing a Flexible Budget Preparing a Flexible Budget Preparing a Flexible Budget Preparing a Flexible Budget Quick Check ? What should be the total overhead costs for the Flexible Budget at 12,000 hours? a. $92,500. b. $89,000. c. $106,800. d. $104,000. Quick Check ? What should be the total overhead costs for the Flexible Budget at 12,000 hours? a. $92,500. b. $89,000. c. $106,800. d. $104,000. Preparing a Flexible Budget Learning Objective 2 Flexible Budget Performance Report Flexible Budget Performance Report Quick Check ? What is the variance for indirect labor when the flexible budget for 8,000 hours is compared to the actual results? a. $2,000 U b. $2,000 F c. $6,000 U d. $6,000 F Quick Check ? What is the variance for indirect labor when the flexible budget for 8,000 hours is compared to the actual results? a. $2,000 U b. $2,000 F c. $6,000 U d. $6,000 F Flexible Budget Performance Report Quick Check ? What is the variance for indirect material when the flexible budget for 8,000 hours is compared to the actual results? a. $1,500 U b. $1,500 F c. $4,500 U d. $4,500 F Q