Operational Performance Measurement
Lecture 13: Operational Performance Measurement
Professor Noel Cooperberg
Learning Objectives 1:51
Operational Control Systems 3:22
Five Components of Operational Control 3:55
Master Budgets 4:46
Standard Costs 5:47
Example 7:08
Standard Costs (Revisited) 8:56
Establishing Standard Costs 13:10
Standard Direct Labor Costs 14:33
Standard Cost Systems 15:36
Flexible Budgets (or Control Budget) 17:15
Short-Term Financial Control 20:15
Example 20:44
Total Operating Income Variance (Actual vs. Master) 24:18
General Model for Variance Analysis 27:45
Operating Income Variances 32:08
Calculating a Flexible Budget 33:28
Example 34:45
Decomposing the Operating Income Variance 37:20
Breakdown of Total Operating Income Variance 46:30
Example 49:22
working on problem quietly 50:30 - 52:14
Problem 56:49
working on problem quietly 58:00 - 1:03:29
going over problem 1:03:29
Example 1:13:15
Causes of Direct Material Variances 1:21:03
Causes of Direct Labor Variances 1:22:40
Limitations of Financial Performance Indicators 1:25:30
Non-Financial Performance Indicators 1:26:41
class over 1:28:32
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