Académique Documents
Professionnel Documents
Culture Documents
1.
2.
3.
4.
5.
6.
7.
8.
1.
2.
3.
4.
8-7
8-8
8-9
1.
2.
3.
4.
8-13
8-14
4-VARIANCE
ANALYSIS
SPENDING
VARIANCE
EFFICIENCY
VARIANCE
PRODUCTIONVOLUME
VARIANCE
VARIABLE
OVERHEAD
YES
YES
NEVER A
VARIANCE
FIXED
OVERHEAD
YES
NEVER A
VARIANCE
YES
TERMS TO LEARN
Denominator level
Page 292
Denominator-level variance
Page 298
Page 297
Page 297
Operating-income volume
variance
Page 307
Production-volume variance
Page 298
Standard costing
Page 290
TERMS TO LEARN
Total-overhead variance
Page 305
Page 293
Page 293
Page 295