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- Title
Helping Students See the "Big Picture" of Variance Analysis.
- Authors
VanZante, Neal
- Abstract
The article presents two case problems to help students with a deeper, more thorough understanding of variance analysis and the calculations that are needed. The first case requires students to calculate all the traditional sales variances and the flexible budget variances for the Fernandez Company, which manufactures three types of fine pool cues namely good, better, and best, whereas the second case requires the calculation of materials price, mix, and yield variances for the Roger Company, which uses materials X, Y, and Z to manufacture Product NRV.
- Subjects
ANALYSIS of variance; COST analysis; ACCOUNTING methods; ACCOUNTING; FINANCIAL management; CORPORATE finance
- Publication
Management Accounting Quarterly, 2007, Vol 8, Issue 3, p39
- ISSN
1528-5359
- Publication type
Article