Chapter
Standard Costing
Strategic Cost & Performance ManagementPart B: Strategic Performance Management
5 topics
- Analysis of Advanced Variances
- Integration of Standard Costing with Marginal Cost Accounting
- Reconciliation of Profit
- Variance Investigation Techniques, Interpretation of Variances, Possible Interdependence Between Variances and Reporting
- Behavioural Aspects of Standard Costing, Limitation of Standard Costing (including its use in the contemporary business environment)