Tools for enterprise performance evaluation

Tools for enterprise performance evaluation

Join Telegram Groups

Tools for enterprise performance evaluation


Tools for Enterprise Performance Evaluation: Budgeting and Decision Making
1st edition
© 2010 Larry M. Walther, under nonexclusive license to Christopher J. Skousen &
bookboon.com. All material in this publication is copyrighted, and the exclusive property
of Larry M. Walther or his licensors (all rights reserved).
ISBN 978-87-7681-575-2


Contents

Tools for Enterprise Performance Evaluation

1 Responsibility Accounting and Management by Exception
1.1 Centralized VS. Decentralized Decision-Making
1.2 Responsibility Centers
1.3 Cost Center
1.4 Profit Center
1.5 Investment Center
1.6 Affixing Responsibility
1.7 Responsibility Center Reports
1.8 The Power of a Data Base System
1.9 Traceable Versus Common Fixed Costs
1.10 Management by Expansion

2 Flexible Budgets
2.1 Flexible Budget for Performance Evaluations
2.2 Flexible Budgets for Planning
2.3 Flexible Budgets and Efficiency of Operation
3 Standard Costs
3.1 Setting Standards
3.2 Philosophy of Standards
3.3 The Downside of the Standards
4 Variance Analysis
4.1 Variances Relating to Direct Materials
4.2 An Illustration of Direct Material Variance Calculations
4.3 Journal Entries for Direct Material Variances
4.5 Variances Relating to Direct Labor
4.6 An Illustration of Direct Labor Variance Calculations
4.7 Journal Entries for Direct Labor Variances
4.8 Factory Overhead Variances
4.9 Variable Versus Fixed Overhead

4.10 Variances Relating to Variable Factory Overhead
4.11 Exploring Variable Overhead Variances
4.12 An Illustration of Variable Overhead Variances
4.13 Journal Entry for Variable Overhead Variances
4.14 Careful Interpretation of Variable Overhead Variances
4.15 Variances Relating to Fixed Factory Overhead
4.16 An Illustration of Fixed Overhead Variances
4.17 Journal Entry for Fixed Overhead Variances
4.18 Recapping Standards and Variances
4.19 Examining Variances
5 Balanced Scorecard Approach to Performance Evaluation
5.1 The Balance Scorecard in Operation


Your goals for this “performance evaluation” chapter are to learn about:
• Concepts in responsibility accounting and management by exception.
• Using flexible budgets to adapt outcome assessments to variable scenarios.
• Developing and using standard costs.
• Traditional variance calculations for monitoring cost and efficienc
• The balanced scorecard approach to measuring business performance.


You Can Download Click Here :

The tools for enterprise performance evaluation from the category of Finance & Comerce Books, If you want to This Book Then Click Download button and wait few seconds. All kinds of NCERT books/Solution,Regional Novel and Other College/University books are available in this website. Browse and read/download your favourate Books….


You can also download here:

https://devlibrary.in/2018/06/24/using-accounting-information-pdf-free-download/


https://devlibrary.in/2018/06/23/working-capital-and-strategic-debtor-management/


https://devlibrary.in/2018/06/23/analytics-for-managerial-decision-making/


https://devlibrary.in/2018/04/23/diploma-in-elementary-education-online-pdf-books-in-english-medium/


https://devlibrary.in/2018/06/23/avanced-java-three-by-andriy-redko/


Reference by
Download free eBooks at bookboon.com

 

Leave a Reply

error: Content is protected !!
Scroll to Top