Principles of Managerial Accounting · 免费预览
编制弹性预算
弹性预算按照实际业务量重新表述静态预算，将业务量因素与经营绩效因素区分开来，从而使差异分析能够就管理者真正能够控制的方面追究其责任。
1. The static budget's weakness
The static budget's weakness
2. Building the flexible budget
Building the flexible budget
3. The variance bridge
The variance bridge
4. Using flexible budgets in practice
Using flexible budgets in practice
5. Flexible budget definition
What is a flexible budget? Use the figures from the worked example in this lesson and state the result in the requested units.
6. Which line does not flex
Which budget line stays at the static amount in a flexible budget?
7. Volume variance isolation
The flexible budget at 8,000 units shows income of 62,000 dollars, and the static budget at 10,000 units showed 100,000 dollars. Compute the activity variance from volume alone.
8. Controllable variance
Which variance best measures operational performance?
9. Flexible revenue formula
Flexible budget revenue equals budgeted price per unit times actual ____ sold. One word.
10. Activity variance name
The variance between the static budget and the flexible budget is called the ____ variance. One word.