案例topic 3 lecture 4主题讲座.pdfVIP

TOPIC3BUDGETS

LECTURE4BUDGETSFORCONTROL

•PerformanceReports

•Variances

•InvestigatingVariances

•ResponsibilityAccounting

•LectureIllustration

A.PerformanceReports

•UsetheOzDesignsillustrationtoexplainthepurposeandoutcomesofaperformancereport.

•Definevariancesandcalculate%

OZDESIGNS

SalesDepartment

PerformanceReport

ForTheQuarterEnding30September2014

ControllableBudgetedActualVarianceVariance

Expenses$$$%

Advertising4,5005,200700U15.5%

SalesSalaries23,45024,5501,100U4.7%

Travel1,2001,750550U45.8%

Entertainment800980180U22.5%

Light/Power200