George pic makes stationery. How would he classify the following costs?
Cost Production Administration Distribution
Purchases of plastic to make pens
Managing director's bonus
Depreciation of factory machinery
Salaries of factory workers
Insurance of sales team cars
Cost Production Administration Distribution
Purchases of plastic to make pens 对
Managing director's bonus 对
Depreciation of factory machinery 对
Salaries of factory workers 对
Insurance of sales team cars 对
多做几道
What does an adverse variable overhead efficiency variance indicate and what might be the cause?
Explain briefly the possible causes of
(i) A favourable material usage variance
(ii) A favourable labour rate variance
(iii) An adverse sales volume contribution variance.
What is the relationship between the labour efficiency variance and the variable overhead efficiency variance? Why might the monetary value be different?
Explain the meaning and relevance of interdependence of variances when reporting to managers.
A balanced scorecard measures performance 什om four perspectives: customer satisfaction, growth, financial success and process efficiency. Briefly explain these processes.
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