SlideShare a Scribd company logo
1 of 10
Budgetary control Variance analysis Management Accounting Benoit SENAUX  [email_address] 1-A-006
Feedback control and variance analysis From Atrill & McLaney,  Management Accounting for Decision Makers  (2007), Pearson Prepare budget Collect information on actual performance Perform Compare actual performance with budget and take action on deviations Feedback Feedback Feedback
Flexed budget ,[object Object],[object Object],[object Object]
Variance analysis ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Sales variance (1)    Q = (Q A  - Q B ) P B    P = (P A  - P B ) Q A  Adverse Favourable Unit price Volume Budgeted Actual Price  variance Volume variance Actual Budgeted Total variance = P A Q A -P B Q B Volume variance Price variance
Sales variance (2) ,[object Object],[object Object],[object Object],[object Object]
Cost variance (1) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cost variance (2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cost variance (3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Cost variance Usage variance Volume variance
Behavioural issues of budgetary control ,[object Object],[object Object],[object Object],[object Object],[object Object]

More Related Content

Viewers also liked

navo - presentazione
navo - presentazionenavo - presentazione
navo - presentazionenavo
 
Sauk Valley Angus Spring 2011
Sauk Valley Angus Spring 2011Sauk Valley Angus Spring 2011
Sauk Valley Angus Spring 2011Gary Sandrock
 
Intranets2012: Aligning your intranet to your business
Intranets2012: Aligning your intranet to your businessIntranets2012: Aligning your intranet to your business
Intranets2012: Aligning your intranet to your businessDeloitte Australia
 
PrivateGSM demo quickstart guide iphone_it
PrivateGSM demo quickstart guide iphone_itPrivateGSM demo quickstart guide iphone_it
PrivateGSM demo quickstart guide iphone_itPrivateWave Italia SpA
 
Private gsm demo quickstart guide nokia_it
Private gsm demo quickstart guide nokia_itPrivate gsm demo quickstart guide nokia_it
Private gsm demo quickstart guide nokia_itPrivateWave Italia SpA
 
Movt patterns in holding a rugby ball
Movt patterns in holding a rugby ballMovt patterns in holding a rugby ball
Movt patterns in holding a rugby ballrrajanpt
 
Naar een veerkrachtige overheid agile scrum en lean in organisatie verander...
Naar een veerkrachtige overheid   agile scrum en lean in organisatie verander...Naar een veerkrachtige overheid   agile scrum en lean in organisatie verander...
Naar een veerkrachtige overheid agile scrum en lean in organisatie verander...Sabina Renshof
 
Newsletter sample
Newsletter sampleNewsletter sample
Newsletter sampleguest986419
 
C:\Documents And Settings\Demon\Desktop\Edulugu 04 03
C:\Documents And Settings\Demon\Desktop\Edulugu 04 03C:\Documents And Settings\Demon\Desktop\Edulugu 04 03
C:\Documents And Settings\Demon\Desktop\Edulugu 04 03LKK
 
Cubicle Concept for FARAM
Cubicle Concept for FARAMCubicle Concept for FARAM
Cubicle Concept for FARAMguest932fbce
 
Roleplay
RoleplayRoleplay
Roleplaytsisves
 

Viewers also liked (20)

Nombre comercial del negocio
Nombre comercial del negocioNombre comercial del negocio
Nombre comercial del negocio
 
navo - presentazione
navo - presentazionenavo - presentazione
navo - presentazione
 
Giovanni
GiovanniGiovanni
Giovanni
 
Sauk Valley Angus Spring 2011
Sauk Valley Angus Spring 2011Sauk Valley Angus Spring 2011
Sauk Valley Angus Spring 2011
 
Intranets2012: Aligning your intranet to your business
Intranets2012: Aligning your intranet to your businessIntranets2012: Aligning your intranet to your business
Intranets2012: Aligning your intranet to your business
 
Cesar Ro
Cesar RoCesar Ro
Cesar Ro
 
Our Website And Its Purpose2
Our Website And Its Purpose2Our Website And Its Purpose2
Our Website And Its Purpose2
 
PrivateGSM demo quickstart guide iphone_it
PrivateGSM demo quickstart guide iphone_itPrivateGSM demo quickstart guide iphone_it
PrivateGSM demo quickstart guide iphone_it
 
Private gsm demo quickstart guide nokia_it
Private gsm demo quickstart guide nokia_itPrivate gsm demo quickstart guide nokia_it
Private gsm demo quickstart guide nokia_it
 
Now
NowNow
Now
 
Movt patterns in holding a rugby ball
Movt patterns in holding a rugby ballMovt patterns in holding a rugby ball
Movt patterns in holding a rugby ball
 
Roslynfernandez
RoslynfernandezRoslynfernandez
Roslynfernandez
 
Never Gonna Be Alone
Never Gonna Be AloneNever Gonna Be Alone
Never Gonna Be Alone
 
Eduardo
EduardoEduardo
Eduardo
 
Naar een veerkrachtige overheid agile scrum en lean in organisatie verander...
Naar een veerkrachtige overheid   agile scrum en lean in organisatie verander...Naar een veerkrachtige overheid   agile scrum en lean in organisatie verander...
Naar een veerkrachtige overheid agile scrum en lean in organisatie verander...
 
Newsletter sample
Newsletter sampleNewsletter sample
Newsletter sample
 
C:\Documents And Settings\Demon\Desktop\Edulugu 04 03
C:\Documents And Settings\Demon\Desktop\Edulugu 04 03C:\Documents And Settings\Demon\Desktop\Edulugu 04 03
C:\Documents And Settings\Demon\Desktop\Edulugu 04 03
 
Cubicle Concept for FARAM
Cubicle Concept for FARAMCubicle Concept for FARAM
Cubicle Concept for FARAM
 
Interactive Screen
Interactive ScreenInteractive Screen
Interactive Screen
 
Roleplay
RoleplayRoleplay
Roleplay
 

Similar to Pcm Mngt Acctg Budgetary Control

Variances with examples
Variances with examplesVariances with examples
Variances with examplesAyesha Hamid
 
OP BudgetsOperating Budgets for 1st Qtr. 200XJanFebMarch1. Reve.docx
OP BudgetsOperating Budgets  for  1st Qtr.  200XJanFebMarch1. Reve.docxOP BudgetsOperating Budgets  for  1st Qtr.  200XJanFebMarch1. Reve.docx
OP BudgetsOperating Budgets for 1st Qtr. 200XJanFebMarch1. Reve.docxhopeaustin33688
 
Standard costing
Standard costingStandard costing
Standard costingramla khan
 
Flexible budget and sales budget
Flexible budget and sales budgetFlexible budget and sales budget
Flexible budget and sales budgetPrathiksha Gowda
 
Management accounting concepts
Management accounting conceptsManagement accounting concepts
Management accounting conceptsNDIRANGU1
 
Ca chap 13 standard costing&variance analysis(2)
Ca chap 13 standard costing&variance analysis(2)Ca chap 13 standard costing&variance analysis(2)
Ca chap 13 standard costing&variance analysis(2)DSDEVDA
 
Flexible Budgets andPerformance AnalysisChapter 9Activity .docx
Flexible Budgets andPerformance AnalysisChapter 9Activity .docxFlexible Budgets andPerformance AnalysisChapter 9Activity .docx
Flexible Budgets andPerformance AnalysisChapter 9Activity .docxAKHIL969626
 
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9Dwi Wahyu
 
Understanding SAP production order variance
Understanding SAP production order varianceUnderstanding SAP production order variance
Understanding SAP production order varianceDhaval Gala
 
Chap009 ACT 505
Chap009 ACT 505Chap009 ACT 505
Chap009 ACT 505Weshi Wesh
 
Advanced Cost Accountancy (Techniques of Costing)
Advanced Cost Accountancy (Techniques of Costing)Advanced Cost Accountancy (Techniques of Costing)
Advanced Cost Accountancy (Techniques of Costing)Dr. Sushil Bansode
 
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docx
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docxModule 5 Discussion ForumDiscussion Capital Budgeting and How to .docx
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docxmoirarandell
 
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docx
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docxModule 5 Discussion ForumDiscussion Capital Budgeting and How to .docx
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docxssuserf9c51d
 
Budgeting for Planning and Control
Budgeting for Planning and ControlBudgeting for Planning and Control
Budgeting for Planning and Controlpenychenn
 
Chapter 7(partial budgeting)
Chapter 7(partial budgeting)Chapter 7(partial budgeting)
Chapter 7(partial budgeting)Rione Drevale
 
Assignment Exercise 17–1 Variance AnalysisGreenview Hospital op.docx
Assignment Exercise 17–1 Variance AnalysisGreenview Hospital op.docxAssignment Exercise 17–1 Variance AnalysisGreenview Hospital op.docx
Assignment Exercise 17–1 Variance AnalysisGreenview Hospital op.docxssuser562afc1
 

Similar to Pcm Mngt Acctg Budgetary Control (20)

Variances with examples
Variances with examplesVariances with examples
Variances with examples
 
Variance
VarianceVariance
Variance
 
OP BudgetsOperating Budgets for 1st Qtr. 200XJanFebMarch1. Reve.docx
OP BudgetsOperating Budgets  for  1st Qtr.  200XJanFebMarch1. Reve.docxOP BudgetsOperating Budgets  for  1st Qtr.  200XJanFebMarch1. Reve.docx
OP BudgetsOperating Budgets for 1st Qtr. 200XJanFebMarch1. Reve.docx
 
Standard costing
Standard costingStandard costing
Standard costing
 
Flexible budget and sales budget
Flexible budget and sales budgetFlexible budget and sales budget
Flexible budget and sales budget
 
Management accounting concepts
Management accounting conceptsManagement accounting concepts
Management accounting concepts
 
Ca chap 13 standard costing&variance analysis(2)
Ca chap 13 standard costing&variance analysis(2)Ca chap 13 standard costing&variance analysis(2)
Ca chap 13 standard costing&variance analysis(2)
 
Reading materials producivity
Reading materials producivityReading materials producivity
Reading materials producivity
 
Flexible Budgets andPerformance AnalysisChapter 9Activity .docx
Flexible Budgets andPerformance AnalysisChapter 9Activity .docxFlexible Budgets andPerformance AnalysisChapter 9Activity .docx
Flexible Budgets andPerformance AnalysisChapter 9Activity .docx
 
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9
Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 9
 
Understanding SAP production order variance
Understanding SAP production order varianceUnderstanding SAP production order variance
Understanding SAP production order variance
 
Chap009 ACT 505
Chap009 ACT 505Chap009 ACT 505
Chap009 ACT 505
 
Variance repoting
Variance repotingVariance repoting
Variance repoting
 
Advanced Cost Accountancy (Techniques of Costing)
Advanced Cost Accountancy (Techniques of Costing)Advanced Cost Accountancy (Techniques of Costing)
Advanced Cost Accountancy (Techniques of Costing)
 
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docx
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docxModule 5 Discussion ForumDiscussion Capital Budgeting and How to .docx
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docx
 
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docx
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docxModule 5 Discussion ForumDiscussion Capital Budgeting and How to .docx
Module 5 Discussion ForumDiscussion Capital Budgeting and How to .docx
 
Budgeting for Planning and Control
Budgeting for Planning and ControlBudgeting for Planning and Control
Budgeting for Planning and Control
 
Chapter 7(partial budgeting)
Chapter 7(partial budgeting)Chapter 7(partial budgeting)
Chapter 7(partial budgeting)
 
Icab lectures chapter 15, Business and Finance, ICAB
Icab lectures chapter 15, Business and Finance, ICABIcab lectures chapter 15, Business and Finance, ICAB
Icab lectures chapter 15, Business and Finance, ICAB
 
Assignment Exercise 17–1 Variance AnalysisGreenview Hospital op.docx
Assignment Exercise 17–1 Variance AnalysisGreenview Hospital op.docxAssignment Exercise 17–1 Variance AnalysisGreenview Hospital op.docx
Assignment Exercise 17–1 Variance AnalysisGreenview Hospital op.docx
 

More from RMS

2008 Rms Cross Cultural Management
2008 Rms Cross Cultural Management2008 Rms Cross Cultural Management
2008 Rms Cross Cultural ManagementRMS
 
2008 Rms Cross Cultural Management
2008 Rms Cross Cultural Management2008 Rms Cross Cultural Management
2008 Rms Cross Cultural ManagementRMS
 
Amphi Creativite Entrepreneuriale Oct Dec 2006 Sans Photos
Amphi Creativite Entrepreneuriale Oct Dec 2006 Sans PhotosAmphi Creativite Entrepreneuriale Oct Dec 2006 Sans Photos
Amphi Creativite Entrepreneuriale Oct Dec 2006 Sans PhotosRMS
 
Life Track
Life TrackLife Track
Life TrackRMS
 
Personality Pcm
Personality PcmPersonality Pcm
Personality PcmRMS
 
Ob
ObOb
ObRMS
 
Perception Pcm P1
Perception Pcm P1Perception Pcm P1
Perception Pcm P1RMS
 
Intro I Mba Pcm
Intro I Mba PcmIntro I Mba Pcm
Intro I Mba PcmRMS
 
The Jim Davis Case
The Jim Davis CaseThe Jim Davis Case
The Jim Davis CaseRMS
 
Class4 Security
Class4 SecurityClass4 Security
Class4 SecurityRMS
 
Perception Pcm P2
Perception Pcm  P2Perception Pcm  P2
Perception Pcm P2RMS
 
Foundations Of Leadership Pcm
Foundations Of  Leadership PcmFoundations Of  Leadership Pcm
Foundations Of Leadership PcmRMS
 
Class3 Edi Ppt
Class3 Edi PptClass3 Edi Ppt
Class3 Edi PptRMS
 
Class2 Business Software
Class2 Business SoftwareClass2 Business Software
Class2 Business SoftwareRMS
 
Class1 Intro Is
Class1 Intro IsClass1 Intro Is
Class1 Intro IsRMS
 
Pcm Mngt Acctg Conclusion
Pcm   Mngt Acctg ConclusionPcm   Mngt Acctg Conclusion
Pcm Mngt Acctg ConclusionRMS
 
04 Marketing Concurrence
04 Marketing Concurrence04 Marketing Concurrence
04 Marketing ConcurrenceRMS
 
05 Marketing Diagnostic Interne ChaîNe Valeur
05 Marketing Diagnostic Interne ChaîNe Valeur05 Marketing Diagnostic Interne ChaîNe Valeur
05 Marketing Diagnostic Interne ChaîNe ValeurRMS
 
06 StratéGies GéNéRiques
06 StratéGies GéNéRiques06 StratéGies GéNéRiques
06 StratéGies GéNéRiquesRMS
 
03 Marketing Marché
03 Marketing Marché03 Marketing Marché
03 Marketing MarchéRMS
 

More from RMS (20)

2008 Rms Cross Cultural Management
2008 Rms Cross Cultural Management2008 Rms Cross Cultural Management
2008 Rms Cross Cultural Management
 
2008 Rms Cross Cultural Management
2008 Rms Cross Cultural Management2008 Rms Cross Cultural Management
2008 Rms Cross Cultural Management
 
Amphi Creativite Entrepreneuriale Oct Dec 2006 Sans Photos
Amphi Creativite Entrepreneuriale Oct Dec 2006 Sans PhotosAmphi Creativite Entrepreneuriale Oct Dec 2006 Sans Photos
Amphi Creativite Entrepreneuriale Oct Dec 2006 Sans Photos
 
Life Track
Life TrackLife Track
Life Track
 
Personality Pcm
Personality PcmPersonality Pcm
Personality Pcm
 
Ob
ObOb
Ob
 
Perception Pcm P1
Perception Pcm P1Perception Pcm P1
Perception Pcm P1
 
Intro I Mba Pcm
Intro I Mba PcmIntro I Mba Pcm
Intro I Mba Pcm
 
The Jim Davis Case
The Jim Davis CaseThe Jim Davis Case
The Jim Davis Case
 
Class4 Security
Class4 SecurityClass4 Security
Class4 Security
 
Perception Pcm P2
Perception Pcm  P2Perception Pcm  P2
Perception Pcm P2
 
Foundations Of Leadership Pcm
Foundations Of  Leadership PcmFoundations Of  Leadership Pcm
Foundations Of Leadership Pcm
 
Class3 Edi Ppt
Class3 Edi PptClass3 Edi Ppt
Class3 Edi Ppt
 
Class2 Business Software
Class2 Business SoftwareClass2 Business Software
Class2 Business Software
 
Class1 Intro Is
Class1 Intro IsClass1 Intro Is
Class1 Intro Is
 
Pcm Mngt Acctg Conclusion
Pcm   Mngt Acctg ConclusionPcm   Mngt Acctg Conclusion
Pcm Mngt Acctg Conclusion
 
04 Marketing Concurrence
04 Marketing Concurrence04 Marketing Concurrence
04 Marketing Concurrence
 
05 Marketing Diagnostic Interne ChaîNe Valeur
05 Marketing Diagnostic Interne ChaîNe Valeur05 Marketing Diagnostic Interne ChaîNe Valeur
05 Marketing Diagnostic Interne ChaîNe Valeur
 
06 StratéGies GéNéRiques
06 StratéGies GéNéRiques06 StratéGies GéNéRiques
06 StratéGies GéNéRiques
 
03 Marketing Marché
03 Marketing Marché03 Marketing Marché
03 Marketing Marché
 

Recently uploaded

Cracking the 'Career Pathing' Slideshare
Cracking the 'Career Pathing' SlideshareCracking the 'Career Pathing' Slideshare
Cracking the 'Career Pathing' SlideshareWorkforce Group
 
Presentation4 (2) survey responses clearly labelled
Presentation4 (2) survey responses clearly labelledPresentation4 (2) survey responses clearly labelled
Presentation4 (2) survey responses clearly labelledCaitlinCummins3
 
Arti Languages Pre Seed Teaser Deck 2024.pdf
Arti Languages Pre Seed Teaser Deck 2024.pdfArti Languages Pre Seed Teaser Deck 2024.pdf
Arti Languages Pre Seed Teaser Deck 2024.pdfwill854175
 
10 Influential Leaders Defining the Future of Digital Banking in 2024.pdf
10 Influential Leaders Defining the Future of Digital Banking in 2024.pdf10 Influential Leaders Defining the Future of Digital Banking in 2024.pdf
10 Influential Leaders Defining the Future of Digital Banking in 2024.pdfciolook1
 
Progress Report - Oracle's OCI Analyst Summit 2024
Progress Report - Oracle's OCI Analyst Summit 2024Progress Report - Oracle's OCI Analyst Summit 2024
Progress Report - Oracle's OCI Analyst Summit 2024Holger Mueller
 
Ital Liptz - all about Itai Liptz. news.
Ital Liptz - all about Itai Liptz. news.Ital Liptz - all about Itai Liptz. news.
Ital Liptz - all about Itai Liptz. news.htj82vpw
 
JAJPUR CALL GIRL ❤ 8272964427❤ CALL GIRLS IN JAJPUR ESCORTS SERVICE PROVIDE
JAJPUR CALL GIRL ❤ 8272964427❤ CALL GIRLS IN JAJPUR  ESCORTS SERVICE PROVIDEJAJPUR CALL GIRL ❤ 8272964427❤ CALL GIRLS IN JAJPUR  ESCORTS SERVICE PROVIDE
JAJPUR CALL GIRL ❤ 8272964427❤ CALL GIRLS IN JAJPUR ESCORTS SERVICE PROVIDEkajalroy875762
 
Moradia Isolada com Logradouro; Detached house with patio in Penacova
Moradia Isolada com Logradouro; Detached house with patio in PenacovaMoradia Isolada com Logradouro; Detached house with patio in Penacova
Moradia Isolada com Logradouro; Detached house with patio in Penacovaimostorept
 
How Bookkeeping helps you in Cost Saving, Tax Saving and Smooth Business Runn...
How Bookkeeping helps you in Cost Saving, Tax Saving and Smooth Business Runn...How Bookkeeping helps you in Cost Saving, Tax Saving and Smooth Business Runn...
How Bookkeeping helps you in Cost Saving, Tax Saving and Smooth Business Runn...YourLegal Accounting
 
2024 May - Clearbit Integration with Hubspot - Greenville HUG.pptx
2024 May - Clearbit Integration with Hubspot  - Greenville HUG.pptx2024 May - Clearbit Integration with Hubspot  - Greenville HUG.pptx
2024 May - Clearbit Integration with Hubspot - Greenville HUG.pptxBoundify
 
Thompson_Taylor_MBBS_PB1_2024-03 (1)- Project & Portfolio 2.pptx
Thompson_Taylor_MBBS_PB1_2024-03 (1)- Project & Portfolio 2.pptxThompson_Taylor_MBBS_PB1_2024-03 (1)- Project & Portfolio 2.pptx
Thompson_Taylor_MBBS_PB1_2024-03 (1)- Project & Portfolio 2.pptxtmthompson1
 
The Vietnam Believer Newsletter_May 13th, 2024_ENVol. 007.pdf
The Vietnam Believer Newsletter_May 13th, 2024_ENVol. 007.pdfThe Vietnam Believer Newsletter_May 13th, 2024_ENVol. 007.pdf
The Vietnam Believer Newsletter_May 13th, 2024_ENVol. 007.pdfbelieveminhh
 
obat aborsi bandung wa 081336238223 jual obat aborsi cytotec asli di bandung9...
obat aborsi bandung wa 081336238223 jual obat aborsi cytotec asli di bandung9...obat aborsi bandung wa 081336238223 jual obat aborsi cytotec asli di bandung9...
obat aborsi bandung wa 081336238223 jual obat aborsi cytotec asli di bandung9...yulianti213969
 
UJJAIN CALL GIRL ❤ 8272964427❤ CALL GIRLS IN UJJAIN ESCORTS SERVICE PROVIDE
UJJAIN CALL GIRL ❤ 8272964427❤ CALL GIRLS IN UJJAIN ESCORTS SERVICE PROVIDEUJJAIN CALL GIRL ❤ 8272964427❤ CALL GIRLS IN UJJAIN ESCORTS SERVICE PROVIDE
UJJAIN CALL GIRL ❤ 8272964427❤ CALL GIRLS IN UJJAIN ESCORTS SERVICE PROVIDEkajalroy875762
 
Jual obat aborsi Hongkong ( 085657271886 ) Cytote pil telat bulan penggugur k...
Jual obat aborsi Hongkong ( 085657271886 ) Cytote pil telat bulan penggugur k...Jual obat aborsi Hongkong ( 085657271886 ) Cytote pil telat bulan penggugur k...
Jual obat aborsi Hongkong ( 085657271886 ) Cytote pil telat bulan penggugur k...Klinik kandungan
 
GURGAON CALL GIRL ❤ 8272964427❤ CALL GIRLS IN GURGAON ESCORTS SERVICE PROVIDE
GURGAON CALL GIRL ❤ 8272964427❤ CALL GIRLS IN GURGAON  ESCORTS SERVICE PROVIDEGURGAON CALL GIRL ❤ 8272964427❤ CALL GIRLS IN GURGAON  ESCORTS SERVICE PROVIDE
GURGAON CALL GIRL ❤ 8272964427❤ CALL GIRLS IN GURGAON ESCORTS SERVICE PROVIDEkajalroy875762
 

Recently uploaded (20)

Cracking the 'Career Pathing' Slideshare
Cracking the 'Career Pathing' SlideshareCracking the 'Career Pathing' Slideshare
Cracking the 'Career Pathing' Slideshare
 
Presentation4 (2) survey responses clearly labelled
Presentation4 (2) survey responses clearly labelledPresentation4 (2) survey responses clearly labelled
Presentation4 (2) survey responses clearly labelled
 
Arti Languages Pre Seed Teaser Deck 2024.pdf
Arti Languages Pre Seed Teaser Deck 2024.pdfArti Languages Pre Seed Teaser Deck 2024.pdf
Arti Languages Pre Seed Teaser Deck 2024.pdf
 
10 Influential Leaders Defining the Future of Digital Banking in 2024.pdf
10 Influential Leaders Defining the Future of Digital Banking in 2024.pdf10 Influential Leaders Defining the Future of Digital Banking in 2024.pdf
10 Influential Leaders Defining the Future of Digital Banking in 2024.pdf
 
Progress Report - Oracle's OCI Analyst Summit 2024
Progress Report - Oracle's OCI Analyst Summit 2024Progress Report - Oracle's OCI Analyst Summit 2024
Progress Report - Oracle's OCI Analyst Summit 2024
 
Ital Liptz - all about Itai Liptz. news.
Ital Liptz - all about Itai Liptz. news.Ital Liptz - all about Itai Liptz. news.
Ital Liptz - all about Itai Liptz. news.
 
JAJPUR CALL GIRL ❤ 8272964427❤ CALL GIRLS IN JAJPUR ESCORTS SERVICE PROVIDE
JAJPUR CALL GIRL ❤ 8272964427❤ CALL GIRLS IN JAJPUR  ESCORTS SERVICE PROVIDEJAJPUR CALL GIRL ❤ 8272964427❤ CALL GIRLS IN JAJPUR  ESCORTS SERVICE PROVIDE
JAJPUR CALL GIRL ❤ 8272964427❤ CALL GIRLS IN JAJPUR ESCORTS SERVICE PROVIDE
 
Moradia Isolada com Logradouro; Detached house with patio in Penacova
Moradia Isolada com Logradouro; Detached house with patio in PenacovaMoradia Isolada com Logradouro; Detached house with patio in Penacova
Moradia Isolada com Logradouro; Detached house with patio in Penacova
 
How Bookkeeping helps you in Cost Saving, Tax Saving and Smooth Business Runn...
How Bookkeeping helps you in Cost Saving, Tax Saving and Smooth Business Runn...How Bookkeeping helps you in Cost Saving, Tax Saving and Smooth Business Runn...
How Bookkeeping helps you in Cost Saving, Tax Saving and Smooth Business Runn...
 
Obat Aborsi Pasuruan 0851\7696\3835 Jual Obat Cytotec Di Pasuruan
Obat Aborsi Pasuruan 0851\7696\3835 Jual Obat Cytotec Di PasuruanObat Aborsi Pasuruan 0851\7696\3835 Jual Obat Cytotec Di Pasuruan
Obat Aborsi Pasuruan 0851\7696\3835 Jual Obat Cytotec Di Pasuruan
 
Obat Aborsi Malang 0851\7696\3835 Jual Obat Cytotec Di Malang
Obat Aborsi Malang 0851\7696\3835 Jual Obat Cytotec Di MalangObat Aborsi Malang 0851\7696\3835 Jual Obat Cytotec Di Malang
Obat Aborsi Malang 0851\7696\3835 Jual Obat Cytotec Di Malang
 
2024 May - Clearbit Integration with Hubspot - Greenville HUG.pptx
2024 May - Clearbit Integration with Hubspot  - Greenville HUG.pptx2024 May - Clearbit Integration with Hubspot  - Greenville HUG.pptx
2024 May - Clearbit Integration with Hubspot - Greenville HUG.pptx
 
Thompson_Taylor_MBBS_PB1_2024-03 (1)- Project & Portfolio 2.pptx
Thompson_Taylor_MBBS_PB1_2024-03 (1)- Project & Portfolio 2.pptxThompson_Taylor_MBBS_PB1_2024-03 (1)- Project & Portfolio 2.pptx
Thompson_Taylor_MBBS_PB1_2024-03 (1)- Project & Portfolio 2.pptx
 
The Vietnam Believer Newsletter_May 13th, 2024_ENVol. 007.pdf
The Vietnam Believer Newsletter_May 13th, 2024_ENVol. 007.pdfThe Vietnam Believer Newsletter_May 13th, 2024_ENVol. 007.pdf
The Vietnam Believer Newsletter_May 13th, 2024_ENVol. 007.pdf
 
obat aborsi bandung wa 081336238223 jual obat aborsi cytotec asli di bandung9...
obat aborsi bandung wa 081336238223 jual obat aborsi cytotec asli di bandung9...obat aborsi bandung wa 081336238223 jual obat aborsi cytotec asli di bandung9...
obat aborsi bandung wa 081336238223 jual obat aborsi cytotec asli di bandung9...
 
UJJAIN CALL GIRL ❤ 8272964427❤ CALL GIRLS IN UJJAIN ESCORTS SERVICE PROVIDE
UJJAIN CALL GIRL ❤ 8272964427❤ CALL GIRLS IN UJJAIN ESCORTS SERVICE PROVIDEUJJAIN CALL GIRL ❤ 8272964427❤ CALL GIRLS IN UJJAIN ESCORTS SERVICE PROVIDE
UJJAIN CALL GIRL ❤ 8272964427❤ CALL GIRLS IN UJJAIN ESCORTS SERVICE PROVIDE
 
Jual obat aborsi Hongkong ( 085657271886 ) Cytote pil telat bulan penggugur k...
Jual obat aborsi Hongkong ( 085657271886 ) Cytote pil telat bulan penggugur k...Jual obat aborsi Hongkong ( 085657271886 ) Cytote pil telat bulan penggugur k...
Jual obat aborsi Hongkong ( 085657271886 ) Cytote pil telat bulan penggugur k...
 
Contact +971581248768 for 100% original and safe abortion pills available for...
Contact +971581248768 for 100% original and safe abortion pills available for...Contact +971581248768 for 100% original and safe abortion pills available for...
Contact +971581248768 for 100% original and safe abortion pills available for...
 
Home Furnishings Ecommerce Platform Short Pitch 2024
Home Furnishings Ecommerce Platform Short Pitch 2024Home Furnishings Ecommerce Platform Short Pitch 2024
Home Furnishings Ecommerce Platform Short Pitch 2024
 
GURGAON CALL GIRL ❤ 8272964427❤ CALL GIRLS IN GURGAON ESCORTS SERVICE PROVIDE
GURGAON CALL GIRL ❤ 8272964427❤ CALL GIRLS IN GURGAON  ESCORTS SERVICE PROVIDEGURGAON CALL GIRL ❤ 8272964427❤ CALL GIRLS IN GURGAON  ESCORTS SERVICE PROVIDE
GURGAON CALL GIRL ❤ 8272964427❤ CALL GIRLS IN GURGAON ESCORTS SERVICE PROVIDE
 

Pcm Mngt Acctg Budgetary Control

  • 1. Budgetary control Variance analysis Management Accounting Benoit SENAUX [email_address] 1-A-006
  • 2. Feedback control and variance analysis From Atrill & McLaney, Management Accounting for Decision Makers (2007), Pearson Prepare budget Collect information on actual performance Perform Compare actual performance with budget and take action on deviations Feedback Feedback Feedback
  • 3.
  • 4.
  • 5. Sales variance (1)  Q = (Q A - Q B ) P B  P = (P A - P B ) Q A Adverse Favourable Unit price Volume Budgeted Actual Price variance Volume variance Actual Budgeted Total variance = P A Q A -P B Q B Volume variance Price variance
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.