商洛学院经济与管理学院管理会计课件Chapter 6 Flexible Budgets and Overhead Analysis.pptVIP

下载本文档

19
0
约5.95万字
约 78页
2019-05-12 发布于广东
举报
版权申诉

商洛学院经济与管理学院管理会计课件Chapter 6 Flexible Budgets and Overhead Analysis.ppt

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

11-* * Here we see a summary of our computations from the previous two questions in a convenient three-column format. The total variable overhead variance is the combination of the spending variance and the efficiency variance, $450 unfavorable. 11-* * It is unlikely that all variable overhead costs within a company are driven by a single factor such as the number of units produced, labor hours, or machine hours. Activity-based costing offers a way to recognize the presence of more than one activity base within a company. It enables a company to evaluate overhead spending for each activity cost pool that has its own respective activity measure. 11-* * Learning objective number 5 is to compute the predetermined overhead rate and apply overhead to products in a standard cost system. 11-* * Overhead costs are assigned to products using a predetermined overhead rate. The estimated total units in the base of the rate is called the denominator activity. 11-* * The predetermined overhead rate can be broken down into variable and fixed components. As we have seen, the variable component is useful in preparing variable overhead variances. As will be shown shortly, the fixed component is useful in preparing fixed overhead variances. 11-* * In a normal cost system (as discussed in Chapter 3), overhead is applied to work in process on the basis of the actual number of hours worked. In a standard cost system, overhead is applied to work in process based on the standard hours allowed for the actual output of the period. 11-* * Learning objective number 6 is to compute and interpret the fixed overhead budget and volume variances. 11-* * Here we see the general model for computing fixed overhead variances. The budget variance is the actual fixed overhead cost minus the budgeted fixed overhead cost. The volume variance is budgeted fixed overhead minus the fixed overhead applied to production. In equation form, it can be computed by multiplying the fixed portion of th