Chapter 7 for cost/ managerial accounting
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Bill of materials
Budget variance
Controllable Variance
Expected Standard
Fixed Overhead Spending Variance
Ideal standard
Labor Efficiency Variance
Labor Mix Variance
Labor Rate Variance
Labor Yield Variance
Management by Exception
Material Mix Variance
Material Price Variance
Material Quantity Variance
Material Yield Variance
Method Time Measurement (MTM)
Mix
Noncontrollable Variance
Operations Flow Document
Overhead Efficiency Variance
Overhead Spending Variance
Practical Standard
Standard
Standard Cost Card
Standard Quantity
Total Overhead Variance
Variable Overhead Efficiency Variance
Variable Overhead Spending Variance
Variance
Variance Analysis
Volume Variance
Yield
Total Cost of Ownership (TCO)
