英语翻译The three criteria and the reasons for their importance are:1.There should be a causal relationship between the activity base and the overhead costs in the flexible budget.If variations in the activity base do not cause variations in the
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英语翻译The three criteria and the reasons for their importance are:1.There should be a causal relationship between the activity base and the overhead costs in the flexible budget.If variations in the activity base do not cause variations in the
英语翻译
The three criteria and the reasons for their importance are:
1.There should be a causal relationship between the activity base and the overhead costs in the flexible budget.If variations in the activity base do not cause variations in the costs,then the performance report will have little value.
2.The activity base should not be expressed in dollars or other currency.Activity bases stated in dollars are subject to price-level changes that may have little to do with overhead costs.For example,an increase in the wage rate of direct labor would cause a direct labor cost activity base to change even though a proportionate change may not take place in the overhead costs themselves.
3.The activity base should be simple and easy to understand.If the activity base is complex or difficult to understand,it will probably cause confusion and misunderstanding rather than serve as a means of positive cost control.
英语翻译The three criteria and the reasons for their importance are:1.There should be a causal relationship between the activity base and the overhead costs in the flexible budget.If variations in the activity base do not cause variations in the
管理会计中弹性预算的三个标准以及为何重要的原因如下：
1. 在弹性预算的作业制成本与管理费用之间应该有一种因果关系.如果作业制成本中的变更没有引起费用中的变更,那么绩效报告几乎没有价值.
2. 作业制成本不应该以美元或其他货币的方式表达.以美元方式表达作业制成本会受制于价格水平的变化,这可能与管理费用没什么关系.例如,直接人工工资率的增加会引起直接人工作业制成本的变更,即使管理费用本身可能不会发生相称的变更.
3. 作业制成本应该要简单容易明白.如果作业制成本很复杂或是很难明白的话,这很可能造成混淆与误解,而不是作为成本控制的一种积极方式.
以上为手工翻译,希望帮到你.