An edition of Tools for Enterprise Performance Evaluation Budgeting and Decision Making
(2013)
Tools for Enterprise Performance Evaluation Budgeting and Decision Making
by Larry M. Walther , Christopher J. Skouse...
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Tools for Enterprise Performance Management: Budget and Decision Making examines the various roles that managers can have within an organization, as well as the tools and strategies which will allow them to perform to the best of their potential and make financial decisions which will benefit their organization.
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Publish Date
2013
Publisher
Bookboon
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| Edition | Availability |
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1
Tools for Enterprise Performance Evaluation Budgeting and Decision Making
2013, Bookboon
8776815757 9788776815752
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Book Details
Table of Contents
Innhold
Part 2: Tools for Enterprise Performance Evaluation
Responsibility Accounting and Management by Exception
Centralized VS. Decentralized Decision-Making
Responsibility Centers
Cost Center
Profit Center
Investment Center
Affixing Responsibility
Responsibility Center Reports
The Power of a Data Base System
Traceable Versus Common Fixed Costs
Management by Expansion
Flexible Budgets
Flexible Budget for Performance Evaluations
Flexible Budgets for Planning
Flexible Budgets and Efficiency of Operation
Standard Costs
Setting Standards
Philosophy of Standards
The Downside of the Standards
Variance Analysis
Variances Relating to Direct Materials
An Illustration of Direct Material Variance Calculations
Journal Entries for Direct Material Variances
When Purchases Differ From Usage
Variances Relating to Direct Labor
An Illustration of Direct Labor Variance Calculations
Journal Entries for Direct Labor Variances
Factory Overhead Variances
Variable Versus Fixed Overhead
Variances Relating to Variable Factory Overhead
Exploring Variable Overhead Variances
An Illustration of Variable Overhead Variances
Journal Entry for Variable Overhead Variances
Careful Interpretation of Variable Overhead Variances
Variances Relating to Fixed Factory Overhead
An Illustration of Fixed Overhead Variances
Journal Entry for Fixed Overhead Variances
Recapping Standards and Variances
Examining Variances
Balanced Scorecard Approach to Performance Evaluation
The Balance Scorecard in Operation
Appendix
Edition Identifiers
Work Identifiers
Links outside Open Library
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History
- Created December 15, 2015
- 4 revisions
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| August 22, 2020 | Edited by ISBNbot2 | normalize ISBN |
| December 15, 2015 | Edited by Alice Kirk | Edited without comment. |
| December 15, 2015 | Edited by Alice Kirk | Added new cover |
| December 15, 2015 | Created by Alice Kirk | Added new book. |