Problem set BEP
Which of the following is most likely to be a variable cost?
Depreciation of a factory building
Factory janitor salaries
Total costs of producing products
Variable cost per unit
can be estimated by perfo
Segment Reporting, Decentralization,
and the Balanced Scorecard
Decentralization : grants substantial decision making authority to the
managers of subunits
cf.) Centralization : rely on one individual to make decisions
Standard Costs and Operating
1. Standard Costs
Standards are benchmarks or norms for measuring performance.
In managerial accounting, two types of standards are commonly used.
specify how much of an