11-4 If the flexible budget is based on actual
cost system is used. Standard costing ensures
hours worked, then only a spending variance will
that the same amount of overhead is applied to
be produced on the performance report. Both a
a product regardless of the actual amount of the
spending and an efficiency variance will be pro-
duced if the flexible budget is based on both
application base (such as machine-hours or di-
actual hours and standard hours.
rect labor-hours) that is used during a period.
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