簿記2級 工業簿記【固定予算（標準原価計算）】製造間接費の固定予算を解説っ！（公式法変動予算のシュラッター＝シュラッターの図も復習できる！）

We explained the "fixed budget" in the analysis of manufacturing overhead variances for the Level 2 industrial bookkeeping exam. It is based on standard cost accounting. The more familiar is the "formula method flexible budget," but this time we will look at the "fixed budget." It is assumed that you understand the Schlatter-Schlatter diagram for formula method flexible budgeting. Even with a fixed budget there are "budget variance," "operating rate variance," and "efficiency variance." They all have the same meaning. #Schlatter diagram #Schlatter diagram #Floating budget #Fixed budget #Multi-digit variable budget #Manufacturing overhead variance