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فيديو شرح MA43 – Flexible Budgeting Explained (Beginner’s Intro) ضمن كورس المحاسبة الادارية شرح قناة Tony Bell، الفديو رقم 44 مجانى معتمد اونلاين
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-Module Overview (MA38–MA44)
Variances & flexible budgets. Introduce standard costing, then compute DM price & quantity, DL rate & efficiency, Variable OH spending & efficiency, and Fixed OH budget & volume variances—plus a comprehensive case. Finish with Flexible Budgeting and a proper performance report (activity vs spending variances).