管理会计案例教材英文版(ppt 70)

1、Standard Costs
2、Setting Standard Costs
3、Setting Direct Material Standards
4、Setting Variable Overhead Standards
5、Standard Cost Variances
6、Standard Cost Variances
7、A General Model for Variance Analysis
8、Material Variances Example
9、Material Variances
10、Material Variances Summary
11、Material Variances Continued
12、Responsibility for Material Variances
13、Labor Variances
14、Labor Rate Variance – A Closer Look
15、Responsibility for Labor Variances
16、Variable ManufacturingOverhead Variances Example
17、Variable Manufacturing Overhead Variances – A Closer Look
18、The Balanced Scorecard
19、Delivery Performance Measures

Based on carefullypredetermined amounts.
Used for planning labor, material and overhead requirements.
The expected level of performance
Benchmarks for measuring performance.

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