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دور الموازنة المرنة في تخطيط ورقابة المصروفات غير المباشرة في المنشآت الصناعية | ||
| journal of Economics And Administrative Sciences/ University of baghdad | ||
| Article 1, Volume 18, Issue 66, 2012, Pages 472-503 | ||
| Abstract | ||
| The Study aims to show the role of Flexible Budget in planning and control The Factory over head. The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations. The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater. | ||
| Keywords | ||
| KeyWoerd; Budget type; Flexible Budget; Relevant Range; Fixed Coast; Variable Cost; Mixed CostStep Cost; Deartment Overhead Rater; Activity Band Coasting; Speding Variance; Efficiency Variance; Budget Variances; Volume Variance | ||
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