The Accounting Review Vol. 49 No. 1 1974
Nonaggregation Versus Disaggregation of Variances.
Abstract
Presents information on a study which proposed a conceptual framework within which the alternative of reporting opportunity cost deviations in terms of their identified sources can be evaluated. Problem in identifying the deviation sources; Sources that may contribute to material price variance; Conclusions.
- DOI
- 10.2308/tar-4509905
- Volume
- 49
- Issue
- 1
- Pages
- 50-60
- Language
- en
- Sources
- crossref openalex