Flexible Budget, Direct And Overhead Variances, And Management Control - Incorporating Variances, Benchmarking, Standard Costing, Varaible Overhead Variance Analysis (London)

Course Contents, Concepts and Issues

Flexible Budget, Direct Cost Variances and Management Control

• Basic Concepts
• Variances
• Level 1 Analysis, Illustrated
• Evaluation
• Flexible Budget
• Level 2 Analysis, Illustrated
• Level 3 Analysis, Illustrated
• Level 3 Variances
• Variance Summary
• Level 3 Variances
• Variances and Journal Entries
• Standard Costing
• Standard Costs can be a Useful Tool
• Benchmarking and Variances
• Benchmarking Example: Airlines

Flexible Budget, Overhead Cost Variances and Management Control

• Planning and Overhead
• Standard Costing
• A Roadmap: Variable Overhead
• A Roadmap: Fixed Overhead
• Overhead Variances
• Developing Budgeted Variable Overhead Cost Rates
• The Details: Variable OH Variances
• Developing Budgeted Fixed Overhead Cost Rates
• The Details: Fixed OH Variances
• Production-Volume Variance
• Variable Overhead Variance Analysis Illustrated
• Fixed Overhead Variance Analysis Illustrated
• Production-Volume Variance
• Integrated Variance Analysis: Illustrated