The Usefulness of Commonality Information in Cost Control Decisions.
The Accounting Review
1977
ABSTRACT: Most cost variance investigation models have considered only one cost process at a time. However, there are many reasons why cost variances from two cost processes may be correlated and why a model which exploits these commonalities may be expected to reduce expected costs. Such a model is described in this paper, and some examples are used to illustrate the effects of different factors on the cost savings.
- DOI
- 10.2308/tar-4504820
- Volume
- 52 (4)
- Pages
- 869-880
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref