Y2 - Accounting for Managerial Decision Making

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1. CHAPTER 17: STANDARD COSTING AND VARIANCE ANALYSIS
2. Summary
3. OPERATION OF A STANDARD COSTING SYSTEM
4. VARIANCES ALLOCATED TO RESPONSIBILITY CENTRES
5. ESTABLISHING COST STANDARDS
6. Standard hours produced
7. PURPOSES OF STANDARD COSTING
8. A SUMMARY OF VARIANCE ANALYSIS FOR A VARIABLE COSTING SYSTEM
9. MATERIAL VARIANCES
10. LABOUR VARIANCES
11. VARIABLE OVERHEAD VARIANCES
12. FIXED OVERHEAD EXPENDITURE OR SPENDING VARIANCE
13. SALES VARIANCES
14. STANDARD ABSORPTION COSTING
15. VOLUME VARIANCES
16. APPENDIX