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Performance Evaluation Using Variances From Standard Costs

Performance Evaluation Using Variances From Standard Costs

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Published by warsima

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Published by: warsima on Oct 24, 2009
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04/08/2013

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Chapter Chapter 
2222
 Performance Evaluation Performance EvaluationUsing Variances fromUsing Variances from Standard Costs Standard Costs
Accounting,
21
st
EditionWarren Reeve Fess
PowerPoint Presentation by Douglas Cloud
Professor Emeritus of AccountingPepperdine University
 
 © Copyright 2004 South-Western, a divisionof Thomson Learning. All rights reserved.
Task Force Image Gallery 
clip art included in thiselectronic presentation is used with the permission of NVTech Inc.
 
 
Some of the action has been automated,so click the mouse when you see thislightning bolt in the lower right-handcorner of the screen. You can point andclick anywhere on the screen.
 
Some of the action has been automated,so click the mouse when you see thislightning bolt in the lower right-handcorner of the screen. You can point andclick anywhere on the screen.
 
 
1.Describe the types of standards and howthey are established for businesses.2.Explain and illustrate how standards areused in budgeting.3.Calculate and interpret direct materials priceand quantity variances.4.Calculate and interpret direct labor rate andtime variances.
ObjectivesObjectives
 
ObjectivesObjectives
 After studying this After studying thischapter, you should chapter, you should be able to:be able to:
 
 After studying this After studying thischapter, you should chapter, you should be able to:be able to:

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