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Lecture Managerial Accounting - Chapter 11: Standard Costs and Balanced Scorecard
After studying this chapter, you should be able to: Distinguish between a standard and a budget, identify the advantages of standard costs, describe how standards are set, indicate the formulas for determining direct materials and direct labor variances, state the formulas for determining manufacturing overhead variances.
66 p utm 23/09/2022 71 0
Từ khóa: Managerial Accounting, Lecture Managerial Accounting, Kế toán quản trị, Standard costs, Standard cost accounting system, Direct materials
Ebook Introduction and scope of management accounting: Part 2
Part 2 book “Introduction and scope of management accounting” has contents: Budgeting and budgetary control, standard costing, divisional performance evaluation, transfer pricing system, … and other contents.
281 p utm 11/07/2022 42 0
Từ khóa: Management accounting, Budgetary control, Standard costing, Divisional performance evaluation, Transfer pricing system
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