Professional Documents
Culture Documents
Budgeting
Master Budget
Operational and Financial
Budget Logic
Slack
Participative
Standards
Perfect vs Practical
Variances
Who is responsible for a particular variance?
Flexible Budgets
Why?
Cost behavior activity measure or driver
Performance reports
OMIT Overhead VAriances
Responsibility
Accounting/Performance/BSC
Types of Responsibility Centers and performance measurement
Segment reporting and controllability
Customer profitability
BSC dimensions and measures