958759
Description
Mind Map by jamescambell3, updated more than 1 year ago
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Created by jamescambell3
almost 11 years ago
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Standard costing
and variance
analysis
- Standard costing
- Types of standard
- Types of standard
- Variance analysis
- Calculating variances
- Flexing the budget
- Materials cost variances
- Price variance
- Usage variances
- Price variance
- Labour variances
- Labour rate variance
- Labour efficiency variance
- Labour rate variance
- Variable overhead variances
- Variable overhead expenditure variance
- Variable efficiency variance
- Variable overhead expenditure variance
- Fixed overhead variance
- Sales variances
- Sales price variance
- Sales volume variance
- Sales price variance
- Summary of variance formulae
- Reconciling budgeted
profit and actual profit
- Investigating variances
- Management by exception
- Feedback provisions
- Management by exception
- Advantages and disadvantages of variance analysis
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