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Tools for Enterprise Performance Evaluation: Budgeting and Decision Making





Tools for Enterprise Performance EvaluationResponsibility Accounting and Management by ExceptionCentralized VS. Decentralized Decision-MakingResponsibility CentersCost CenterProfit CenterInvestment CenterAffixing ResponsibilityResponsibility Center ReportsThe Power of a Data Base SystemTraceable Versus Common Fixed CostsManagement by ExpansionFlexible BudgetsFlexible Budget for Performance EvaluationsFlexible Budgets for PlanningFlexible Budgets and Efficiency of OperationStandard CostsSetting StandardsPhilosophy of StandardsThe Downside of the StandardsVariance AnalysisVariances Relating to Direct MaterialsAn Illustration of Direct Material Variance CalculationsJournal Entries for Direct Material VariancesWhen Purchases Differ From UsageVariances Relating to Direct LaborAn Illustration of Direct Labor Variance CalculationsJournal Entries of Direct Labor VariancesFactory Overhead VariancesVariable Versus Fixed OverheadVariances Relating to Variable Factory OverheadExploring Variable Overhead VariancesAll illustrations of Variable Overhead VariancesJournal Entry for Variable Overhead VariancesCareful Interpretation of Variable Overhead VariancesVariances Relating to Fixed Factory OverheadAn Illustration of Fixed Overhead VariancesJournal Entry for Fixed Overhead VariancesRecapping Standards and VariancesExamining VariancesBalanced Scorecard Approach to Performance EvaluationThe Balance Scorecard in Operation
 
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