Budget Variance Analysis for Various Numbers and Combinations of Responsibility Centers

Authors

Craig M. Sorochuk
Joseph Wilck, Bucknell UniversityFollow
Lawrence M. Leemis

Publication Date

Spring 2023

Description

The most common variance analysis models are often used without consideration of whether or not they are appropriate for a given situation. We provide a set of models meant to be used when differentiation between situations based on number and combination of responsibility centers is important.

Journal

Management Accounting Quarterly

Volume

24

Issue

2

Department

Analytics & Operations Management

Recommended Citation

Sorochuk, Craig M.; Wilck, Joseph; and Leemis, Lawrence M.. "Budget Variance Analysis for Various Numbers and Combinations of Responsibility Centers." (2023) .