JOURNAL ARTICLE

Budget Variance Analysis for Various Numbers and Combinations of Responsibility Centers.

  • Published In: Management Accounting Quarterly, 2023, v. 24, n. 2. P. 22 1 of 3

  • Database: Academic Search Ultimate 2 of 3

  • Authored By: Sorochuk, Craig M.; Wilck, Joseph H.; Leemis, Lawrence M. 3 of 3

Abstract

The article informs about variance analysis, particularly focusing on budgeted (planned) and actual numbers in accounting and finance. Topic include It highlights the challenges and debates surrounding variance analysis models and presents alternative models that consider the number and combination of responsibility centers to improve the accuracy of variance calculations.

Additional Information

  • Source:Management Accounting Quarterly. 2023/04, Vol. 24, Issue 2, p22
  • Document Type:Article
  • Subject Area:Business and Management
  • Publication Date:2023
  • ISSN:1528-5359
  • Accession Number:173080233

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