《加里管理会计（英文版）》教学课件ch09.pptxVIP

Flexible Budgets andPerformance Analysis;Variance Analysis Cycle;Learning Objective 1;Characteristics of Flexible Budgets – Part 1;Let’s look at Larry’s Lawn Service.;Larry’s Lawn Service provides lawn care in a planned community where all lawns are approximately the same size.At the end of May, Larry prepared his June budget based onmowing 500 lawns. Since all of the lawns are similar in size,Larry felt that the number of lawns mowed in a month wouldbe the best way to measure overall activity for his business.;Deficiencies of the Static Planning Budget – Part 2;Deficiencies of the Static Planning Budget – Part 3;Deficiencies of the Static Planning Budget – Part 4;Larry’s Actual Results Compared with the Planning Budget;Deficiencies of the Static Planning Budget – Part 6;Deficiencies of the Static Planning Budget – Part 7;Deficiencies of the Static Planning Budget – Part 8;How a Flexible Budget Works – Part 1;Let’s prepare aflexible budgetfor Larry’s Lawn Service.;Preparing a Flexible Budget;Quick Check 1; What should the total wages and salaries cost be in a flexible budget for 600 lawns? a. $18,000. b. $20,000. c. $23,000. d. $25,000.;Learning Objective 2;Activity Variances – Part 1;Let’s use flexible budgeting concepts to compute activity variances for Larry’s Lawn Service. ;Activity Variances – Part 3;Larry’s Flexible Budget Compared with the Planning Budget;Learning Objective 3;Key Terminology;Now, let’s use flexible budgeting concepts to compute revenue and spending variances for Larry’s Lawn Service. ;Revenue and Spending Variances – Part 2;Larry’s Flexible Budget Compared with the Actual Results;Learning Objective 4;Now, let’s use flexible budgeting concepts to combine the revenue and spending variances reports for Larry’s Lawn Service. ;A Performance Report Combining Activity and Revenue and Spending Variances – Part 2;A Performance Report Combining Activity and Revenue and Spending Variances – Part 3;$43,000 actual - $41,250