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Tools for Enterprise Performance Evaluation: Budgeting and Decision Making

A short course of lectures
«Tools for Enterprise Performance Evaluation: Budgeting and Decision Making»

Variances Relating to Direct Labor Philosophy of Standards An Illustration of Direct Labor Variance Calculations Journal Entry for Fixed Overhead Variances Variances Relating to Direct Materials Journal Entry for Variable Overhead Variances Journal Entries of Direct Labor Variances Responsibility Accounting and Management by Exception Variance Analysis Flexible Budgets and Efficiency of Operation Careful Interpretation of Variable Overhead Variances The Downside of the Standards Journal Entries for Direct Material Variances All illustrations of Variable Overhead Variances Profit Center The Power of a Data Base System Investment Center Responsibility Centers Variances Relating to Variable Factory Overhead An Illustration of Direct Material Variance Calculations Recapping Standards and Variances Balanced Scorecard Approach to Performance Evaluation Affixing Responsibility Centralized VS. Decentralized Decision-Making Setting Standards Cost Center Flexible Budget for Performance Evaluations Management by Expansion Examining Variances Traceable Versus Common Fixed Costs Factory Overhead Variances Flexible Budgets Standard Costs Variable Versus Fixed Overhead When Purchases Differ From Usage Flexible Budgets for Planning An Illustration of Fixed Overhead Variances Responsibility Center Reports The Balance Scorecard in Operation Tools for Enterprise Performance Evaluation Exploring Variable Overhead Variances Variances Relating to Fixed Factory Overhead

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