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1、7FlexibleBudgets,Direct-CostVariances,andManagementControlLearningObjectivesProfessionalsportsleaguesthriveonprovidingexcitementfortheirfans.1.UnderstandstaticbudgetsandItseemsthatnoexpenseissparedtoentertainspectatorsandstatic-budgetvarianceskeepthemoccupiedbefore,during,andaftergames.Profe
2、ssional2.Examinetheconceptofaflexiblebasketballhasbeenattheforefrontofthistrend,popularizingsuchbudgetandlearnhowtodevelopitcrowd-pleasingdistractionsaspregamepyrotechnics,pumped-innoise,fire-shootingscoreboards,andT-shirt-shootingcheerleaders3.Calculateflexible-budgetvariancesandsales-volume
3、variancescarryingairguns.Whatisthegoalofinvestingmillionsinsuch“gamepresentation”activities?Suchshowcasingattractsand4.Explainwhystandardcostsaremaintainstheloyaltyofyoungerfans.Buteventually,everyoftenusedinvarianceanalysisorganization,regardlessofitsgrowth,hastostepbackandtakea5.Computepric
4、evariancesandhardlookatthewisdomofitsspendingchoices.Andwhenefficiencyvariancesfordirect-customersareaffectedbyarecession,theneedforanorganizationcostcategoriestoemploybudgetingandvarianceanalysistoolsforcostcontrol6.Understandhowmanagersusebecomesespeciallycritical,asthefollowingarticleshows
5、.variances7.DescribebenchmarkingandexplainitsroleincostmanagementTheNBA:WhereFrugalHappens1Formorethan20years,theNationalBasketballAssociation(NBA)flewnearlyashighasoneofLeBronJames’sslamdunks.Theleagueexpandedfrom24to30teams,negotiatedlucrativeTVcontracts,andmadestarplayerslikeKobeBryantandD
6、wayneWadehouseholdnamesandmultimillionaires.TheNBAwasevenadvertisedas“whereamazinghappens.”Whilecostsforbrandnewarenasandplayercontractsincreased,fanscontinuedtopayescalatingticketpricestoseetheirfavoriteteam.Butwhentheeconomynosedivedin2008,thesituationchangeddramatically.Intheseasonthatfoll
7、owed(2008–2009),morethanhalfoftheNBA’sfranchiseslostmoney.Fansstoppedbuyingticketsandmanycompaniescouldnolongeraffordpricyluxurysuites.NBAcommissionerDavidSternannouncedthatoverallleaguerevenueforthe2009–2010seasonwasexpectedtofallbyanadditio
