(AQxAP)
(13
=
ROI
Residual
133
(2)
-
en
V (2)-11)
QU/3)-(2)
igoA
=
(AQXSP) (SaxSP)
↑
FBU
Income"NOI-CAOA,Min Rate of Return.)
(3)-(1)
/Additional)
Economic
(EVA) NOP- (Invested
Value Added
=
NOPAT NOI C1- tax]
Capital:Total
Invested
Cost of Invested
WACC:
x
=
Middle
CEO->
->
probability
·Increase
Assets
-
·Overall
Reduce
Bottom
time
Top. (Participative)
Gather
Allow
organizational
of
incorporated plans.
·
High acceptance
2.
Limit
Units to
Unachievable
and commitmentto
PMQV=>
in
SPX(SQA-AQUs)
MB & FB => S level
Standard should be
adjusted yearly.
as
morale,
defensiveness
of
punitive
Stated Goals and
device.
Objectives.
(punish)
Prepare
effects of
Managerial
budget. Introduce
Participation
slack
goals.
Budjet
MustJustify Every
budgetting:
DMPV=> AQPx (sP-AP]
Budjet
low
for teamwork
Acceptance
·Negate
Motivation
x
feeling
More time to
coordinate.
DLB:Units Produce xPLH/unit:TDLH
Diff
View
Incremmental:Use Prior Year
Zero-based
Capital).
Capital.
of Invested
Dissastifaction,
Low
Budjeting
and
Share
x
cost of
average
Operations (Top-Bottom (
those Familiar with needs.
from
into
Better Morale
1.
for
Weighted
liabilities
Ability.
resource
Capital
x
current
Enhance coordination
·
Capital
as
DLcost/Ar
starting
point. Modify
to
reflect.
Dollar.
DMP:
Quantity needed Desired
+
#DM
Total
Ending:
#DM-
Beggining
DM to Purchase.
=
Product CMR=>
Inventory Beg
->
t
MOH
Margin of
Ending
Absorbtion
Cost A.-CostR.
+
=
ABC/ABM=> CostSavings,
CM/unit
Variable Cost
R
I
=
P
Safety:(Sales-Breakeven)/Sales
Includeds
Costing
Fixed Mott
in
Productcost
P-UC
=
Estinated MOA
Predetermined OHR:Activity
Breakeven:FC/CM
Value of
Budgeted
Testimatedatthe
=
Inventory:(Begin produced
-
Production
Decision
Opening
Required
Actual
making
sold)
cost
-
lostCM
Segment:Compare
MOB:Compare Avoidable
·Special:
Closing
-
Selling Price
Constraint:cM/ unit
Inventory:All
CVP
Analysis:Behavior
Cogs Beg.
Manufacture cost
:
+
Sales-Cogs
Subtracting
Actual OH
Work
cost of
In Process
Bal
+
among elements
the month
as
S&A.
changes
closing
&
Admin NI
=
alternative from other alter:Differential
is
added
to
MOH
control
cost.
count.
Inventory
DMU+D2+App. MoH-coGM- End Bal.
-
production*
:
Total
Relationship
no
Costing:Variable logs fixed logs:cost/unit
Absorbtion
ABC
one
through
-
-Selling
(M=>
=
incurred
Beg
and
Manu
OH /unit
Provide
better
=>
-
operating
income.
DM-DL
data
cost
to
make
decision.
occur
in
units sold, Price, cost/unit
a