发帖
雷达卡
ma garrison c9 flexible budgets and performance analysis
variance analysis cycle
to evaluate and improve performance
management by exception
----a management system that compares actual results to a budget so that significant deviations can be flagged as exceptions and investigated further
a planninv budget ----prepared before the period begins and valid for only the planned level of activity
flexible budget. an estimate of what revenues and costs should have been, given the actual level of activity for the period
favorable/unfavorable
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activity variances / revenue and spending variances
a performance report combining activity and revenue and spending variances
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