Flexible budgeting role in expenditure planning and control In industrial establishments

يحيى علي حمادي

doi:10.33095/jeas.v18i66.1086

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Publication Date

Fri Jun 01 2012

Journal Name

Journal Of Economics And Administrative Sciences

Volume

18

Issue Number

66

DOI

10.33095/jeas.v18i66.1086

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Flexible budgeting role in expenditure planning and control In industrial establishments

تعريف الموازنات

أنواع الموازنات

الموازنة المرنة

تحديد المدى الملائم

التكاليف الثابتة

التكاليف المتغيرة

التكاليف المختلطة

التكاليف المتدرجة

معدلات تحميل التكاليف الصناعية غير المباشرة حسب الأقسام

التكاليف على أساس الأنشطة

انحراف إنفاق

انحراف طاقة

انحراف إنفاق

انحراف الحجم

:Budgets Definition

Budget type

Flexible Budget

Relevant Range

Fixed Coast

Variable Cost

Mixed CostStep Cost

Deartment Overhead Rater

Activity Band Coasting

Speding Variance

Efficiency Variance

Budget Variances

Volume Variance

يحيى علي حمادي

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The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

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10 and 20) mg/L of NAA with 3mg/L 2iP

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500

10000

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