Скачать презентацию Chapter 10 Managing Costs Management by Скачать презентацию Chapter 10 Managing Costs Management by

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Chapter 10 Chapter 10

Managing Costs Managing Costs

Management by Exception Management by Exception

Setting Standards Setting Standards

Participation in Setting Standards Participation in Setting Standards

Perfection versus Practical Standards: A Behavioral Issue Perfection versus Practical Standards: A Behavioral Issue

Perfection versus Practical Standards: A Behavioral Issue Perfection versus Practical Standards: A Behavioral Issue

Use of Standards by Service Organizations Use of Standards by Service Organizations

Cost Variance Analysis Cost Variance Analysis

A General Model for Variance Analysis A General Model for Variance Analysis

A General Model for Variance Analysis A General Model for Variance Analysis

A General Model for Variance Analysis A General Model for Variance Analysis

Standard Costs Standard Costs

Material Variances Material Variances

Material Variances Material Variances

Material Variances Material Variances

Material Variances Material Variances

Material Variances Material Variances

Material Variances Material Variances

Material Variances Material Variances

Material Variances Material Variances

Material Variances Material Variances

Material Variances Summary Material Variances Summary

Material Variances Material Variances

Material Variances Material Variances

Material Variances Material Variances

Material Variances Material Variances

Isolation of Material Variances Isolation of Material Variances

Standard Costs Standard Costs

Labor Variances Labor Variances

Labor Variances Labor Variances

Labor Variances Labor Variances

Labor Variances Labor Variances

Labor Variances Labor Variances

Labor Variances Labor Variances

Labor Variances Labor Variances

Labor Variances Labor Variances

Labor Variances Labor Variances

Labor Variances Summary Labor Variances Summary

Significance of Cost Variances Significance of Cost Variances

Statistical Control Chart Statistical Control Chart

Behavioral Impact of Standard Costing Behavioral Impact of Standard Costing

Controllability of Variances Controllability of Variances

Interaction among Variances Interaction among Variances

Standard Costs and Product Costing Standard material and labor costs are entered into Work-in-Process Standard Costs and Product Costing Standard material and labor costs are entered into Work-in-Process inventory instead of actual costs. Standard cost variances are closed directly to Cost of Goods Sold.

Advantages of Standard Costing Advantages of Standard Costing

Criticisms of Standard Costing Criticisms of Standard Costing

The Balanced Scorecard The Balanced Scorecard

End of Chapter 10 End of Chapter 10