BA2 Exam Dumps : Fundamentals of management accounting

The management accountant is more likely to be focused on the objectives of the organisation as a whole

Communications are improved between the managers and the management accountant

Costs are reduced

Management accounting practices are more likely to be consistent throughout the organisation

Using higher quality material than standard could explain an adverse labour efficiency variance.

Improved maintenance of production machinery could explain an adverse material usage variance.

An adverse labour rate variance could explain a favourable labour efficiency variance.

Poor supervision could explain a favourable labour rate variance.

A

B

C

D