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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
Flexible Budgets and Overhead Analysis

Chapter Outline

  1. Flexible Budgets
    1. Characteristics of a Flexible Budget
    2. Deficiencies of the Static Budget
    3. How a Flexible Budget Works
    4. Using the Flexible Budgeting Concept in Performance Evaluation
    5. The Measure of Activity-A Critical Choice
  2. Variable Overhead Variances-A Closer Look
    1. The Problem of Actual versus Standard Hours
    2. Spending Variance Alone
    3. Both Spending and Efficiency Variances
    4. Activity-Based Costing and the Flexible Budget
  3. Overhead Rates and Fixed Overhead Analysis
    1. Flexible Budgets and Overhead Rates
    2. Overhead Application in a Standard Cost System
    3. The Fixed Overhead Variances
    4. The Budget Variance-A Closer Look
    5. The Volume Variance-A Closer Look
    6. Graphic Analysis of Fixed Overhead Variances
    7. Cautions in Fixed Overhead Analysis
    8. Overhead Variances and Under- or Overapplied Overhead Cost




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