Subject category:
Finance, Accounting and Control
Published by:
Harvard Business Publishing
Version: 16 March 2022
Revision date: 1-Apr-2022
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https://casecent.re/p/141206
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Abstract
The Cost Variance Analysis note was written to provide students with fundamental concepts and methods for the analysis of cost variances. This note focuses on the decomposition of cost variances into price, quantity and mix variance components, an approach that allows students to identify the root causes of differences between expected and actual costs.
About
Abstract
The Cost Variance Analysis note was written to provide students with fundamental concepts and methods for the analysis of cost variances. This note focuses on the decomposition of cost variances into price, quantity and mix variance components, an approach that allows students to identify the root causes of differences between expected and actual costs.