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Tools for Enterprise Performance Evaluation: Budgeting and Decision Making - Larry M. Walther

Year 2010



Tools for Enterprise Performance Evaluation1. Responsibility Accounting and Management by Exception1.1. Centralized VS. Decentralized Decision-Making1.2. Responsibility Centers1.3. Cost Center1.4. Profit Center1.5. Investment Center1.6. Affixing Responsibility1.7. Responsibility Center Reports1.8. The Power of a Data Base System1.9. Traceable Versus Common Fixed Costs1.10. Management by Expansion2. Flexible Budgets2.1. Flexible Budget for Performance Evaluations2.2. Flexible Budgets for Planning2.3. Flexible Budgets and Efficiency of Operation3. Standard Costs3.1. Setting Standards3.2. Philosophy of Standards3.3. The Downside of the Standards4. Variance Analysis4.1. Variances Relating to Direct Materials4.2. An Illustration of Direct Material Variance Calculations4.3. Journal Entries for Direct Material Variances4.4. When Purchases Differ From Usage4.5. Variances Relating to Direct Labor4.6. An Illustration of Direct Labor Variance Calculations4.7. Journal Entries of Direct Labor Variances4.8. Factory Overhead Variances4.9. Variable Versus Fixed Overhead4.10. Variances Relating to Variable Factory Overhead4.11. Exploring Variable Overhead Variances4.12. All illustrations of Variable Overhead Variances4.13. Journal Entry for Variable Overhead Variances4.14. Careful Interpretation of Variable Overhead Variances4.15. Variances Relating to Fixed Factory Overhead4.16. An Illustration of Fixed Overhead Variances4.17. Journal Entry for Fixed Overhead Variances4.18. Recapping Standards and Variances4.19. Examining Variances5. Balanced Scorecard Approach to Performance Evaluation5.1. The Balance Scorecard in Operation
 
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