The Accounting Review Vol. 57 No. 1 1982

Variance Analysis with PERT/COST.

L. S. Rosen; Fans Elikai¹; Shane Moriarity²

¹ Doctoral student, University of Oklahoma 1 · ² Associate Professor of Accounting, University of Oklahoma 2

Abstract

This paper presents an extension of PERT/COST which cost accounting instructors can use as the basis for a one- or two-day review of the planning and control cycle. The article stresses performance measurement and responsibility accounting, but the illustrations provided can also be a useful vehicle for a class discussion of such thorny issues as (1) which costs should managers be held responsible for, (2) how should joint costs be allocated, and (3) should joint costs be included in performance reports?

DOI

10.2308/tar-4490203

Volume

57

Issue

1

Pages

161-170

Language

en

Sources

openalex crossref

Cite

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