Lecture Management accounting (5e): Chapter 11 - Kim Langfield-Smith

Chapter 11 - Standard costs for control: flexible budgets and manufacturing overhead. In this chapter, you will learn: Flexible budgets, input measures and output measures, overhead application in a standard costing system, calculating and interpreting overhead cost variances, standard costs for product costing, an appraisal of standard costing systems, activity-based budgeting.

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Flexible budgets