Tools for Enterprise Performance Evaluation Budgeting and Decision Making
Publisher: Bookboon
Published: 2013
ISBN-13: 9788776815752
Table of contents: title: Innhold; title: Part 2: Tools for Enterprise Performance Evaluation; title: Responsibility Accounting and Management by Exception; title: Centralized VS. Decentralized Decision-Making; title: Responsibility Centers; title: Cost Center; title: Profit Center; title: Investment Center; title: Affixing Responsibility; title: Responsibility Center Reports; title: The Power of a Data Base System; title: Traceable Versus Common Fixed Costs; title: Management by Expansion; title: Flexible Budgets; title: Flexible Budget for Performance Evaluations; title: Flexible Budgets for Planning; title: Flexible Budgets and Efficiency of Operation; title: Standard Costs; title: Setting Standards; title: Philosophy of Standards; title: The Downside of the Standards; title: Variance Analysis; title: Variances Relating to Direct Materials; title: An Illustration of Direct Material Variance Calculations; title: Journal Entries for Direct Material Variances; title: When Purchases Differ From Usage; title: Variances Relating to Direct Labor; title: An Illustration of Direct Labor Variance Calculations; title: Journal Entries for Direct Labor Variances; title: Factory Overhead Variances; title: Variable Versus Fixed Overhead; title: Variances Relating to Variable Factory Overhead; title: Exploring Variable Overhead Variances; title: An Illustration of Variable Overhead Variances; title: Journal Entry for Variable Overhead Variances; title: Careful Interpretation of Variable Overhead Variances; title: Variances Relating to Fixed Factory Overhead; title: An Illustration of Fixed Overhead Variances; title: Journal Entry for Fixed Overhead Variances; title: Recapping Standards and Variances; title: Examining Variances; title: Balanced Scorecard Approach to Performance Evaluation; title: The Balance Scorecard in Operation; title: Appendix