class: 原価計算
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[Under construction...] 1. Dpt. Budgets for normal-volume levels before allocationsを書き写す(横に) 2. Building & Grounds Dept. (before allocation) / (before allocationの値) = (10,000 / 100,000) = 0.1 Building & Groundsのボックスに 0.1 x 1…
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[Flexible Budget] Flexible budget can be used to adjust variable manufactiring costs such as seasonal products. A manager can easily manage this costs. A manager might tend to make a slightly large amount of a flexible budget to prevent be…
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