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Operational Performance Measurement: Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures


After studying this chapter, you should be able to . . .

  1. Explain the essence of control systems in general and operational control systems in particular
  2. Explain the total operating-income variance for a given period
  3. Develop a general framework for subdividing the total operating-income variance into component variances
  4. Develop standard costs for product costing, performance evaluation, and control
  5. Record manufacturing cost flows and associated variances in a standard cost system
  6. Discuss major operating functions and the need for nonfinancial performance indicators








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