亨格瑞成本与管理会计(第16版) 课件Chapter 7 Flexible Budgets, Direct-Cost Variances, and Management Control.pptx

亨格瑞成本与管理会计(第16版) 课件Chapter 7 Flexible Budgets, Direct-Cost Variances, and Management Control.pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter7FlexibleBudgets,Direct-CostVariances,andManagementControlCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)7.1Understandstaticbudgetsandstatic-budgetvariances7.2Examinetheconceptofaflexiblebudgetandlearnhowtodevelopone7.3Calculateflexible-budgetvariancesandsales-volumevariances7.4Explainwhystandardcostsareoftenusedinvarianceanalysis

LearningObjectives(2of2)7.5Computepricevariancesandefficiencyvariancesfordirectcostcategories7.6Understandhowmanagersusevaria

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