Performance-and-the-organisation企业绩效管理种类及阐述.pptx

Advanced Management AccountingLecture 4;Key topics;Performance;Performance;Performance;Performance;Performance Controls;Organisation controls;Organisation controls;Organisation Controls;Organisation controls;Budgets;Advantages of Budgeting;Responsibility Accounting;Choosing the Budget Period;Types of budgets;Types of budgets;Types of budgets;The Master Budget;The Master Budget;The Master Budget;Budgets - issues;Budgets ;;Standard Costs; Accountants, engineers, personnel administrators, and production managers combine efforts to set standards based on experience and expectations. ;Setting Standard Costs;Setting Standard Costs;Setting Standard Costs;;Advantages of Standard Costs;;Variance analysis;Variance Analysis Cycle;Variance Analysis;Labour Efficiency Variance –A Closer Look;Key topics;Suggested reading