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AFRICA BEZA S.C. (AFRICA BEZA COLLEGE)

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(+251)11-5-50 59 98 e-mail africabezacollege.edu@gmail.com ADDIS ABABA

1.6. Responsibility and controllability

Chapter II: Flexible budgets and standards

2.1. Flexible budgets: Bridget between static budgets and actual results
2.2. Steps in developing a flexible budget
2.3. Standards for material and labor
2.4. The use of variances
2.5. Controllability and variance analysis
1.1.1.Direct Material
1.1.2.Direct Labor
1.1.3.Overheads

Chapter III. Variance: Mix, Yield and Investigation

3.1. Sales Variance
3.1.1. Sales volume variance
3.1.2. Sales quantity and sale mix variance
3.1.3. Market size and market share variance
3.2. Input variance
3.2.1. Direct materials-mix and yield variance
3.2.2. Direct labor-mix and yield variance
3.2.3. Variable overhead-efficiency and spending variance
3.2.4. Production volume variance
3.3. Productivity measurement

Chapter IV: Cost-volume-profit Analysis

4.1. CVP assumptions and terminology
4.2. Break-even analysis uses and techniques
4.3. Using CVP analysis for planning and making decisions
4.4. Effect of sales mix on income
4.5. Limitation of CVP analysis

Chapter V: Relevant information pricing and special decisions

5.1. The role of accounting in special decisions
5.2. Decision making and relevant information
5.3. Pricing decisions and cost management
5.4. Confects between decision-making and performance evaluation

Addis Ababa Nekemte Shashemene Awassa Dilla

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