Available under Creative Commons-NonCommercial-ShareAlike 4.0 International License. INTRODUCTION TO BUDGETING THE BUDGET PERIOD BUDGET PREPARATION THE MASTER BUDGET COMPONENTS OF A MASTER BUDGET BUDGETED FINANCIAL STATEMENTS BUDGET PERFORMANCE REPORTS FLEXIBLE BUDGETS COMPUTERS & BUDGETING STANDARD COSTS DIRECT MATERIALS COST VARIANCE DIRECT LABOR COST VARIANCE FACTORY OVERHEAD COST VARIANCE RECORDING STANDARDS IN ACCOUNTS ‹ previous up next › 2160 reads