=+3 Review the variances you have calculated and discuss possible causes and potential problems. What is the

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=+3 Review the variances you have calculated and discuss possible causes and potential problems. What is the important lesson learned here?

Chapter 11: Flexible budgets, direct cost variances and management control 453 M11_HORN3377_02_LT_C11.indd 453 2/09/13 3:47 PM

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Cost Accounting A Managerial Emphasis

ISBN: 9781442563377

2nd Edition

Authors: Monte Wynder, Madhav V. Rajan, Srikant M. Datar, Charles T. Horngren, William Maguire, Rebecca Tan

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