DASA

  • Reference: C-648-E

  • Year: 1995

  • Number of pages: 5

  • Geographic Setting: España

  • Publication Date: Feb 1, 1995

  • Fecha de edición: Nov 17, 2014

  • Source: IESE (España)

  • Type of Document: Case

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Description

The case is intenden to illustrate the use of flexible budgets in manufacturing settings, for overhead control and performance evaluation purposes. A simple situation in a cost center is presented, and an explanation of cost behavior is provided, where different overhead items may vary with different variables. Possible interaction betweendirect labor inefficiencies and different overheads (indirect labor, energy use, scrap, and so on) should be taken into account. The reader is asked to analyze the performance of the cost center, through several specific questions.

Keywords

Budget Costs Productivity