Tools for Enterprise tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài tập lớn về tất cả các lĩnh vực kinh tế...
Tools for Enterprise Performance Evaluation Budgeting and Decision Making Larry M Walther; Christopher J Skousen Download free books at Larry M Walther Tools for Enterprise Performance Evaluation Budgeting and Decision Making Download free eBooks at bookboon.com Tools for Enterprise Performance Evaluation: Budgeting and Decision Making 1st edition © 2010 Larry M Walther, under nonexclusive license to Christopher J Skousen & bookboon.com All material in this publication is copyrighted, and the exclusive property of Larry M Walther or his licensors (all rights reserved) ISBN 978-87-7681-575-2 Download free eBooks at bookboon.com Tools for Enterprise Performance Evaluation Contents Contents Tools for Enterprise Performance Evaluation Responsibility Accounting and Management by Exception 1.1 Centralized VS Decentralized Decision-Making 1.2 Responsibility Centers 1.3 Cost Center 10 1.4 Proit Center 10 1.5 Investment Center 11 1.6 Aixing Responsibility 11 1.7 Responsibility Center Reports 13 1.8 he Power of a Data Base System 16 1.9 Traceable Versus Common Fixed Costs 16 1.10 Management by Expansion 16 www.sylvania.com We not reinvent the wheel we reinvent light Fascinating lighting offers an ininite spectrum of possibilities: Innovative technologies and new markets provide both opportunities and challenges An environment in which your expertise is in high demand Enjoy the supportive working atmosphere within our global group and beneit from international career paths Implement sustainable ideas in close cooperation with other specialists and contribute to inluencing our future Come and join us in reinventing light every day Light is OSRAM Download free eBooks at bookboon.com Click on the ad to read more Tools for Enterprise Performance Evaluation Contents Flexible Budgets 17 2.1 Flexible Budget for Performance Evaluations 18 2.2 Flexible Budgets for Planning 18 2.3 Flexible Budgets and Eiciency of Operation 19 Standard Costs 20 3.1 Setting Standards 21 3.2 Philosophy of Standards 22 3.3 he Downside of the Standards 22 Variance Analysis 23 4.1 Variances Relating to Direct Materials 24 4.2 An Illustration of Direct Material Variance Calculations 25 4.3 Journal Entries for Direct Material Variances 27 4.4 When Purchases Difer From Usage 28 4.5 Variances Relating to Direct Labor 28 4.6 An Illustration of Direct Labor Variance Calculations 29 4.7 Journal Entries for Direct Labor Variances 31 4.8 Factory Overhead Variances 31 4.9 Variable Versus Fixed Overhead 32 360° thinking Discover the truth at www.deloitte.ca/careers Download free eBooks at bookboon.com © Deloitte & Touche LLP and affiliated entities Click on the ad to read more ...Larry M Walther Tools for Enterprise Performance Evaluation Budgeting and Decision Making Download free eBooks at bookboon.com Tools for Enterprise Performance Evaluation: Budgeting... 978-87-7681-575-2 Download free eBooks at bookboon.com Tools for Enterprise Performance Evaluation Contents Contents Tools for Enterprise Performance Evaluation Responsibility Accounting and Management... on the ad to read more Tools for Enterprise Performance Evaluation Contents Flexible Budgets 17 2.1 Flexible Budget for Performance Evaluations 18 2.2 Flexible Budgets for Planning 18 2.3 Flexible