MAFMasters
MAFMasters
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  • Просмотров 53 321
Standard costing and variance analysis 5: Variable overhead variances
In this video, we continue our standard costing and variance analysis series. Specifically, we look at the different types of variable overhead variances we can calculate.
Просмотров: 4

Видео

Standard costing and variance analysis 4: Labour variances16:07Standard costing and variance analysis 4: Labour variances
Standard costing and variance analysis 4: Labour variances
Просмотров 6521 день назад
In this video, we continue our series in standard costing and variance analysis by learning about the labour variances. We cover, in detail, the labour rate (pure rate and joint rate efficiency) and efficiency (idle time and pure efficiency) variances.
Standard costing and variance analysis 3: Materials variances23:25Standard costing and variance analysis 3: Materials variances
Standard costing and variance analysis 3: Materials variances
Просмотров 111Месяц назад
In this video, we unpack our material variances, including the price variances (broken down into pure price and joint price usage) and usage variances (broken down into mix and yield). We look at calculating the variances and understanding possible reasons for the variances.
Standard costing and variance analysis 2: The flexed budget and an overview of variances16:00Standard costing and variance analysis 2: The flexed budget and an overview of variances
Standard costing and variance analysis 2: The flexed budget and an overview of variances
Просмотров 142Месяц назад
In our second video in the series, we focus on understanding what the flexed budget is and how to calculate it. We also perform an overview of the variances we can calculate.
Standard costing and variance analysis 1: A standard costing system14:17Standard costing and variance analysis 1: A standard costing system
Standard costing and variance analysis 1: A standard costing system
Просмотров 215Месяц назад
Welcome to our series on standard costing and variance analysis. In this video, we look at the basics around how a standard costing system works.
Digital Acumen 1: Multiple regression analysis in Excel13:29Digital Acumen 1: Multiple regression analysis in Excel
Digital Acumen 1: Multiple regression analysis in Excel
Просмотров 1207 месяцев назад
In this video, we learn to perform and interpret multiple regression analysis in Microsoft Excel.
Cost volume profit analysis 4: Degree of operating leverage5:41Cost volume profit analysis 4: Degree of operating leverage
Cost volume profit analysis 4: Degree of operating leverage
Просмотров 3337 месяцев назад
In this video, we conclude our series on cost-volume-profit analysis by looking at the degree of operating leverage.
Cost volume profit analysis 3: Multiproduct CVP16:51Cost volume profit analysis 3: Multiproduct CVP
Cost volume profit analysis 3: Multiproduct CVP
Просмотров 5799 месяцев назад
In this video we learn how to perform multiproduct CVP analysis.
Cost volume profit analysis 2: The mathematical approach13:01Cost volume profit analysis 2: The mathematical approach
Cost volume profit analysis 2: The mathematical approach
Просмотров 5479 месяцев назад
In this video, we unpack the mathematical approach to CVP analysis. We begin by developing the break-even formula from the variable costing net profit equation. We then discuss the margin of safety. We conclude by working through some common examples and uses of CVP analysis.
Cost volume profit analysis 1: An overview9:37Cost volume profit analysis 1: An overview
Cost volume profit analysis 1: An overview
Просмотров 52010 месяцев назад
Welcome to our series on cost-volume-profit analysis. In this video, we explore the uses of CVP analysis, the graphical representation of CVP and the underlying assumptions.
Linear programming 3: The simplex method21:40Linear programming 3: The simplex method
Linear programming 3: The simplex method
Просмотров 331Год назад
This video wraps up our series on linear programming by working through the simplex method. We briefly discuss developing the constraint and objective functions before constructing the initial matrix. We then derive and interpret the final matrix.
Linear programming 2: The graphical method15:10Linear programming 2: The graphical method
Linear programming 2: The graphical method
Просмотров 294Год назад
We continue our series in linear programming. In this video, we unpack how to determine the optimal production mix using the graphical approach. We also calculate the shadow prices of our scarce resources.
Linear programming 1: An overview7:03Linear programming 1: An overview
Linear programming 1: An overview
Просмотров 217Год назад
In this video, we begin looking at linear programming. In management accounting, linear programming is a useful technique for the allocation of scarce resources.
Sources of finance 3: Debt, equity and hybrid instruments10:31Sources of finance 3: Debt, equity and hybrid instruments
Sources of finance 3: Debt, equity and hybrid instruments
Просмотров 545Год назад
We end our series on Sources of Finance by looking at debt, equity, and hybrid instruments. We explore the nature of these instruments and their common features. We conclude by comparing debt and equity.
Sources of finance 2: Rights issues6:57Sources of finance 2: Rights issues
Sources of finance 2: Rights issues
Просмотров 263Год назад
In this video, we explore what a rights issue is and how to determine its theoretical market value.
Sources of finance 1: An overview of financial markets9:14Sources of finance 1: An overview of financial markets
Sources of finance 1: An overview of financial markets
Просмотров 334Год назад
Sources of finance 1: An overview of financial markets
An introduction to financial management 2: An overview of corporate strategy10:04An introduction to financial management 2: An overview of corporate strategy
An introduction to financial management 2: An overview of corporate strategy
Просмотров 224Год назад
An introduction to financial management 2: An overview of corporate strategy
An introduction to financial management 1: Overview8:14An introduction to financial management 1: Overview
An introduction to financial management 1: Overview
Просмотров 295Год назад
An introduction to financial management 1: Overview
Absorption and variable costing 3: A comparison of profits21:22Absorption and variable costing 3: A comparison of profits
Absorption and variable costing 3: A comparison of profits
Просмотров 837Год назад
Absorption and variable costing 3: A comparison of profits
Absorption and variable costing 2: An introduction to variable costing7:00Absorption and variable costing 2: An introduction to variable costing
Absorption and variable costing 2: An introduction to variable costing
Просмотров 632Год назад
Absorption and variable costing 2: An introduction to variable costing
Absorption and variable costing 1: An introduction to absorption costing10:14Absorption and variable costing 1: An introduction to absorption costing
Absorption and variable costing 1: An introduction to absorption costing
Просмотров 953Год назад
Absorption and variable costing 1: An introduction to absorption costing
Joint and by products 6: Joint costs and the decision to further process9:28Joint and by products 6: Joint costs and the decision to further process
Joint and by products 6: Joint costs and the decision to further process
Просмотров 1,5 тыс.Год назад
Joint and by products 6: Joint costs and the decision to further process
Joint and by product costing 5: The constant gross profit percentage method9:58Joint and by product costing 5: The constant gross profit percentage method
Joint and by product costing 5: The constant gross profit percentage method
Просмотров 3,4 тыс.2 года назад
Joint and by product costing 5: The constant gross profit percentage method
Joint and by product costing 4: The net realizable value method10:19Joint and by product costing 4: The net realizable value method
Joint and by product costing 4: The net realizable value method
Просмотров 2,7 тыс.2 года назад
Joint and by product costing 4: The net realizable value method
Joint and by product costing 3: The sales value at split-off point method9:17Joint and by product costing 3: The sales value at split-off point method
Joint and by product costing 3: The sales value at split-off point method
Просмотров 2,7 тыс.2 года назад
Joint and by product costing 3: The sales value at split-off point method
Joint and by product costing 2: The physical measures method9:57Joint and by product costing 2: The physical measures method
Joint and by product costing 2: The physical measures method
Просмотров 3,4 тыс.2 года назад
Joint and by product costing 2: The physical measures method
Joint and by-product costing 1: An overview6:38Joint and by-product costing 1: An overview
Joint and by-product costing 1: An overview
Просмотров 3,4 тыс.2 года назад
Joint and by-product costing 1: An overview
Job costing 4: The recording of overheads and sale of the job10:22Job costing 4: The recording of overheads and sale of the job
Job costing 4: The recording of overheads and sale of the job
Просмотров 3712 года назад
Job costing 4: The recording of overheads and sale of the job
Job costing 3: The recording of labour6:41Job costing 3: The recording of labour
Job costing 3: The recording of labour
Просмотров 4182 года назад
Job costing 3: The recording of labour
Job costing 2: The recording of materials14:50Job costing 2: The recording of materials
Job costing 2: The recording of materials
Просмотров 5472 года назад
Job costing 2: The recording of materials

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