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Management Accounting: A Business Planning Approach
Noah P. Barsky, Villanova University
Anthony H. Catanach, Jr., Villanova University
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Learning Objectives
Chapter 8: Analyzing and Using Budgets
- Demonstrate how budget credibility can be assessed.
- Illustrate the development of flexible budgets.
- Discuss how financial statement variances are computed and interpreted.
- Explain the use of revenue variance analysis.
- Demonstrate the use of cost variance analysis.
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