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The flashcards related to control performance evaluation will
cover these topics:
- Factors and Techniques for Control
- Two steps in the control loop, stages of the control loop, purposes of a control process, management control processes, management by exception, responsibility accounting systems, service centers, contribution margin, transfer pricing, determination of a transfer price, market-based transfer prices.
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- Measuring and Reporting Performance
- Classifications of standards, ideal standards, practical standards, flexibility of standards, types of standards, advantages vs. disadvantages of a standard cost system, measurement of performance, comparing actual performance to standards, revenue centers, cost centers, profit centers, investment centers, contribution centers, return on investment, residual income, ROI-based vs. residual income evaluation systems, divisional performance, evaluating a segment manager's vs. segment performance, segmented income statements, performance reports.
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- Performance Variance Analysis
- Sales price variance, sales volume variance, sales quantity variance, sales mix variance, flexible-budget variance, contribution margin volume variance, direct materials variance, direct labor variance, materials quantity (efficiency) variance, materials price (rate) variance, labor quantity (efficiency) variance, labor price (rate) variance, labor mix variance, labor yield variance, variable vs. fixed overhead variances, variable overhead spending variance, variable overhead efficiency variance, fixed overhead variance, fixed overhead budget (spending) variance, fixed overhead volume (idle capacity) variance, two-way vs. three-way overhead variances, production volume variance.
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- Quality Considerations
- Product quality, external failure costs, internal failure costs, prevention costs, appraisal costs, quality control programs, ISO 9000 Standards, Malcolm Baldrige National Quality Awards, quality improvement programs, zero defect program.
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