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6 Cards in this Set
- Front
- Back
return on investment
|
net operating income/
average operating income |
|
residual income
|
above the required return on investment
net operating income - (minimum rate of return X average operating income) |
|
Direct Material Price
|
AQ (AP - SP)
|
|
DIRECT LABOR VARIANCE
|
AH (AR - SR)
|
|
DIRECT MATERIAL QUANTITY
|
SP (AQ - SQ)
|
|
DIRECT LABOR EFFICIENCY
|
SR ( AH- SH)
|