资源描述：
《flexible budgets, overhead cost variances, and management control》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、8FlexibleBudgets,OverheadCostVariances,andManagementControlLearningObjectivesWhatdothisweek’sweatherforecastandorganizationperformancehaveincommon?1.Explainthesimilaritiesanddiffer-Mostofthetime,realitydoesn’tmatchexpectations.Cloudyskiesencesinplanningvariableoverheadthatcancelalittleleaguegame
2、maysuddenlyletthesunshinecostsandfixedoverheadcoststhroughjustasthevansarepacked.Jubilantbusinessownersmay2.Developbudgetedvariableover-changetheirtunewhentheytallytheirmonthlybillsanddiscoverheadcostratesandbudgetedthatskyrocketingoperationcostshavesignificantlyreducedtheirfixedoverheadcostrates
3、profits.Differences,orvariances,areallaroundus.3.ComputethevariableoverheadFororganizations,variancesareofgreatvaluebecausetheyflexible-budgetvariance,thevari-highlighttheareaswhereperformancemostlagsexpectations.Byableoverheadefficiencyvariance,usingthisinformationtomakecorrectiveadjustments,com
4、paniesandthevariableoverheadspend-ingvariancecanachievesignificantsavings,asthefollowingarticleshows.4.Computethefixedoverheadflexible-budgetvariance,thefixedoverheadspendingvariance,andOverheadCostVariancesForceMacy’stoShopthefixedoverheadproduction-1volumevarianceforChangesinStrategy5.Showhowth
5、e4-varianceanalysisManagersfrequentlyreviewthedifferences,orvariances,inoverheadapproachreconcilestheactualoverheadincurredwiththeover-costsandmakechangesintheoperationsofabusiness.Sometimesheadamountsallocatedduringstaffinglevelsareincreasedordecreased,whileatothertimestheperiodmanagersidentifyw
6、aystousefewerresourceslike,say,office6.Explaintherelationshipbetweensuppliesandtravelforbusinessmeetingsthatdon’taddvaluetothethesales-volumevarianceandtheproduction-volumevarianceproductsandservicesthatcustomersbuy.Atthedepartment-storechainMacy’s,however,managersanalyzed7.Calculateoverheadvaria
7、ncesinactivity-basedcostingoverheadcostvariancesandchangedthewaythecompanypurchasedtheproductsitsells.In2005,whenFederatedDepartmentStoresand8.Examinetheuseofoverheadvari-ancesinnonmanufacturingsettingstheMayDepartment
