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The Journal of nursing administration | Vol.21, Issue.7-8 | | Pages 19-25

Variance analysis. Part I, Extending flexible budget variance analysis to acuity.

S A, Finkler

Abstract

The author reviews the concepts of flexible budget variance analysis, including the price, quantity, and volume variances generated by that technique. He also introduces the concept of acuity variance and provides direction on how such a variance measure can be calculated. Part II in this two-part series on variance analysis will look at how personal computers can be useful in the variance analysis process.

Original Text (This is the original text for your reference.)

Variance analysis. Part I, Extending flexible budget variance analysis to acuity.

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Keywords

flexible budget variance price quantity and volume variances personal computers variance analysis process

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S A, Finkler,.Variance analysis. Part I, Extending flexible budget variance analysis to acuity.. 21 (7-8),19-25.

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