Standard Costs And Variance Analysis
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Standard Costing Variance Analysis And Decision Making
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Author : Alexander Berger
language : en
Publisher: GRIN Verlag
Release Date : 2011-07-12
Standard Costing Variance Analysis And Decision Making written by Alexander Berger and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07-12 with Business & Economics categories.
Research Paper (undergraduate) from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 63%, University of Sunderland, course: Management Accounting and Control, language: English, abstract: This report is divided into two parts. The first part will explain how a standard costing system works and how a variance analysis is used properly. Furthermore, the statement “Standard Costing and Variance Analysis are appropriate to any type and size of organisation” will be critically evaluated. The second part determines factors, which must be considered in the decision-making process. In addition, four scenarios of decisions will be provided and analysed. One of the main objectives of an organisation is to minimise the cost of production and to control the costs as they are limited resources within a business (Gupta, 2010). Management accounting literature provides several tools in order to achieve these objectives. In this context, the system for collecting and reporting revenue and cost information by areas of responsibility is called responsibility accounting (Siegel & Shim, 2006). It is based on the assumption that managers should be held responsible for their performance. A well-designed responsibility accounting system integrates responsibility centers within the organisation. In addition, responsibility centers are units within the organization, which have control over costs and revenues (Siegel & Shim, 2006). There are different types of responsibility centers such as profit centers, investment centers, revenue centers and cost centers. In the following report, the focus is on cost centers. Here, a variance analysis based on standard costing is a performance measure of a cost center (Siegel & Shim, 2006). In addition, a standard costing system is a useful tool facilitating decision-making.
Standard Costs And Variance Analysis
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Author : National Association of Accountants
language : en
Publisher: Institute of Management Accountants
Release Date : 1974
Standard Costs And Variance Analysis written by National Association of Accountants and has been published by Institute of Management Accountants this book supported file pdf, txt, epub, kindle and other format this book has been release on 1974 with Business & Economics categories.
Standard Costs And Variance Analysis
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Author :
language : en
Publisher:
Release Date : 1974
Standard Costs And Variance Analysis written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1974 with categories.
Standard Costs And Variance Analysis
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Author : Hwang Ching Lee
language : en
Publisher:
Release Date : 1963
Standard Costs And Variance Analysis written by Hwang Ching Lee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with categories.
Standard Costing And Variance Analysis As Management Tools For Manufacturing Cost Controls
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Author : Mokrane Fenek
language : en
Publisher:
Release Date : 1982
Standard Costing And Variance Analysis As Management Tools For Manufacturing Cost Controls written by Mokrane Fenek and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with categories.
Standard Cost Variance Analysis
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Author : Frank Delane
language : en
Publisher:
Release Date : 1979
Standard Cost Variance Analysis written by Frank Delane and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Cost accounting categories.
Financial Planning And Control
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Author : John R. Grey
language : en
Publisher:
Release Date : 1988
Financial Planning And Control written by John R. Grey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Accounting categories.
Standard Costs And Variance Analysis
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Author : Thomas F. George
language : en
Publisher:
Release Date : 1987-06-01
Standard Costs And Variance Analysis written by Thomas F. George and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987-06-01 with categories.
Cost Control Through Application Of Standard Costs And Variance Analysis Techniques For Hospitals
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Author : Maher Elsayed Ibrahim
language : en
Publisher:
Release Date : 1984
Cost Control Through Application Of Standard Costs And Variance Analysis Techniques For Hospitals written by Maher Elsayed Ibrahim and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Cost accounting categories.
Financial Planning And Control
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Author : John R. Grey
language : en
Publisher:
Release Date : 1988
Financial Planning And Control written by John R. Grey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Accounting categories.