Flexible Budget Actual Results Spending Variances:弹性预算实际支出差异实际,差异,支出,弹性预算,预算差异,反馈意见
Here are some primary advantages of a flexible budget. It adjusts to changes in activity, allowing for a fair comparison between actual results and the budget. If sales volume decreases, costs are expected to decrease as well. It helps you manage costs more effectively. You can break down co...
A master budget is rarely perfect. When actual costs are known, problems with the master budget can be found and analyzed by comparing figures obtained using the flexible budget formulas to actual costs. Any difference found is referred to as aspending variance, while a difference between the vo...
First, a flexible budget is a budget in which some amounts will increase or decrease when the level of activity changes. A flexible budget variance is the difference between 1) an actual amount, and 2) the amount allowed by the flexible budget. Static Budget vs. Flexible Budget To help in...
Compare actuals to the budget regularly Adjust the budget when needed Pros of a static budget Simply put, a static budget can help businesses monitor expenses, sales, and revenue to determine how to allocate funds and ensure each department stays within its budget. The most significant benefits ...
The difference between the actual amounts and the flexible budget amounts for the actual output achieved is the A. Standard cost variance. B. Production volume variance. C. Flexible budget variance. D. Sales volume variance. 正确答案:C 分享到: 答案解析: A. The term "standard cost varianc...
supervisor of the Machining Department for Niland Company agreed to the following monthly static budget for the upcoming year: Niland Company Machining Department Monthly Production Budget Wages $454,000 Utilities 29,000 Depreciation 48,000 Total $531,000 The ...
Basedonthestandardrateallowedfortheactualvolumeofproduction usingtheflexiblebudget P3 8 38 ControllableVariance VolumeVariance Tohelpmanagementisolatethereasonsforacontrollablevariance anoverheadvariancereportcanbeprepared Thereportwillrevealspecificcoststhatwerehigherorlowerthanexpected Themainpurposeofthevolumevariance...
Of course, you'll still need to test and debug all software on all available devices. The reason is simple: the emulators don't provide 100 percent of the same behaviors that you find on an actual device. This is due to the fact that the emulators come from a different code base, ins...
“Noname” Flexible Static Results Budget Budget Budget Actual input Actual input Flex-budget input Static-budget input X X X X Actual price Budget price Budget price Budget price 0,1 |--- Static Budget Var.---| 2 |--- Flexible Budget Var.---|-- Sales Volume Var. --| 3 |--- Pr...