Camberwell runs a construction company. Classify the following costs by nature (-新东方在线职业题库

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Camberwell runs a construction company. Classify the following costs by nature (direct or indirect) in the table below.

Cost Direct Indirect

Bricks

Plant hire for long term contract

Builders' wages

Accountants' wages

Chapter4Costclassification

Cost Direct Indirect

Bricks 对

Plant hire for long term contract 对

Builders' wages 对

Accountants' wages 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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