CIMA BA2 Syllabus C. PLANNING AND CONTROL - Interpret Variances - Notes 9 / 9
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Reconciliation of Operating Statement - Marginal Costing
Syllabus C. PLANNING AND CONTROL
C2. Apply variance analysis to reconcile budgeted and actual profits in a marginal format
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Job and Batch Costing
Syllabus C. PLANNING AND CONTROL
C3. Calculate appropriate financial and non-financial performance measures