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Control of operations through the application of standard costing and variance analysis
chapter
posted on 2017-12-06, 00:00 authored by Z Hoque, M Elsayed"Traditional management accounting is seen as a major tool of managerial control of operations. The idea is to assess how actual results deviate from targets during a given period. Standards are used to assess organisational performance as well as an individual's performance. Standards reflect desired or budgeted results during a particular period. In this chapter, we will discuss how different standard costs are used to compute a variance for inputs - materials, direct labour and manufacturing overheads."--p. 46.
History
Editor
Hoque ZStart Page
45End Page
60Number of Pages
16ISBN-10
1904905013ISBN-13
9781904905011Publisher
Spiramus PressPlace of Publication
LondonOpen Access
- No
External Author Affiliations
Deakin University;Era Eligible
- No