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LO 17-1 Explain how to prorate variances to inventories and cost of goods sold. LO 17-2 Use market share variances to evaluate marketing performance. LO 17-3 Use sales mix and quantity variances to evaluate marketing performance. LO 17-4 Evaluate production performance using production mix and yield variances. LO 17-5 Apply the variance analy...

30 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 926 | Lượt tải: 0

LO 16-1 Use budgets for performance evaluation. LO 16-2 Develop and use flexible budgets. LO 16-3 Compute and interpret the sales activity variance. LO 16-4 Prepare and use a profit variance analysis. LO 16-5 Compute and use variable cost variances. LO 16-6 Compute and use fixed cost variances. LO 16-7 (Appendix) Understand how to record cost...

25 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 938 | Lượt tải: 0

LO 15-1 Explain the basic issues associated with transfer pricing. LO 15-2 Explain the general transfer pricing rules and understand the underlying basis for them. LO 15-3 Identify the behavioral issues and incentive effects of negotiated transfer prices, cost-based transfer prices, and market-based transfer. LO 15-4 Explain the economic conse...

30 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 870 | Lượt tải: 0

LO 14-1 Evaluate divisional accounting income as a performance measure. LO 14-2 Interpret and use return on investment (ROI). LO 14-3 Interpret and use residual income (RI). LO 14-4 Interpret and use economic value added (EVA). LO 14-5 Explain how historical cost and net book value-based accounting measures can be misleading in evaluating per...

34 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 923 | Lượt tải: 0

LO 13-1 Understand the role of budgets in overall organization plans. LO 13-2 Understand the importance of people in the budgeting process. LO 13-3 Estimate sales. LO 13-4 Develop production and cost budgets. LO 13-5 Estimate cash flows. LO 13-6 Develop budgeted financial statements. LO 13-7 Explain budgeting in merchandising and service orga...

39 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 1002 | Lượt tải: 0

LO 12-1 Explain the role of a management control system. LO 12-2 Identify the advantages and disadvantages of decentralization. LO 12-3 Describe and explain the basic framework for management control systems. LO 12-4 Explain the relation between organization structure and responsibility centers. LO 12-5 Understand how managers evaluate performa...

32 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 841 | Lượt tải: 0

LO 11-1 Explain why service costs are allocated. LO 11-2 Allocate service department costs using the direct method. LO 11-3 Allocate service department costs using the step method. LO 11-4 Allocate service department costs using the reciprocal method. LO 11-5 Use the reciprocal method for decisions. LO 11-6 Explain why joint costs are allocate...

40 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 813 | Lượt tải: 0

LO 10-1 Describe how activity-based cost management can be used to improve operations. LO 10-2 Use the hierarchy of costs to manage costs. LO 10-3 Describe how the actions of customers and suppliers affect a firm’s costs. LO 10-4 Use activity-based costing methods to assess customer and supplier costs. LO 10-5 Distinguish between resources used...

32 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 820 | Lượt tải: 0

LO 9-1 Understand the potential effects of using externally reported product costs for decision making. LO 9-2 Explain how a two-stage product costing system works. LO 9-3 Compare and contrast plantwide and department allocation methods. LO 9-4 Explain how activity-based costing and a two-stage product system are related. LO 9-5 Compute p...

39 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 890 | Lượt tải: 0

LO 8-1 Explain the concept and purpose of equivalent units. LO 8-2 Assign costs to products using a five-step process. LO 8-3 Assign costs to products using weighted-average costing. LO 8-4 Prepare and analyze a production cost report. LO 8-5 Assign costs to products using first-in, first-out (FIFO) costing. LO 8-6 Analyze the accounting choic...

35 trang | Chia sẻ: nguyenlinh90 | Ngày: 19/07/2019 | Lượt xem: 972 | Lượt tải: 0