The Accounting Review Vol. 50 No. 1 1975
Isolating Accounting Variances Via Partitioned Matrices.
Abstract
Shows that cost variance analysis, gross profit analysis and analysis of changes in value-based income determination may be treated in an identical manner by partitioned matrices. Advantages of employing matrices; Popularity of using matrix algebra in accounting.
- DOI
- 10.2308/tar-4502329
- Volume
- 50
- Issue
- 1
- Pages
- 184-188
- Language
- en
- Sources
- openalex crossref