Flexible budgeting role in expenditure planning and control In industrial establishments
DOI:
https://doi.org/10.33095/jeas.v18i66.1086Keywords:
تعريف الموازنات، أنواع الموازنات ،الموازنة المرنة، تحديد المدى الملائم، التكاليف الثابتة، التكاليف المتغيرة، التكاليف المختلطة، التكاليف المتدرجة، معدلات تحميل التكاليف الصناعية غير المباشرة حسب الأقسام، التكاليف على أساس الأنشطة، انحراف إنفاق، انحراف طاقة، انحراف إنفاق، انحراف الحجم, :Budgets Definition, Budget type, Flexible Budget, Relevant Range, Fixed Coast,Variable Cost,Mixed CostStep Cost,Deartment Overhead Rater,Activity Band Coasting,Speding Variance, Efficiency Variance, Budget Variances, Volume VarianceAbstract
The Study aims to show the role of Flexible Budget in planning and control The Factory over head.
The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.
The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.
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