Page 271 - Microsoft Word - 00 ACCA F2 Prelims.docx
P. 271

Standard costing






                          Overview





                                                          Idle time





                                                          Labour

                                                        variances                       Variable
                            Material
                           variances



                                                                                      Overhead

                       Sales                                                          variances

                    variances



                                                                                           Fixed



                                                  Variance analysis









                                                     Causes and
                                                    investigation















                                                                                                      265
   266   267   268   269   270   271   272   273   274   275   276