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Control of operations through the application of standard costing and variance analysis

chapter
posted on 06.12.2017, 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 Z

Start Page

45

End Page

60

Number of Pages

16

ISBN-10

1904905013

ISBN-13

9781904905011

Publisher

Spiramus Press

Place of Publication

London

Open Access

No

External Author Affiliations

Deakin University;

Era Eligible

No

Number of Chapters

24

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