Publications
Publications
- October 2000 (Revised March 2004)
- HBS Case Collection
Variance Analysis and Flexible Budgeting
By: Robert S. Kaplan
Abstract
Facilitates the teaching of cases on variance analysis and flexible budgeting. Uses algebra, diagrams, and numerical examples to illustrate the calculation of price, quantity, and mix variances for revenues and costs, and a flexible budget for analyzing indirect and support costs.
Keywords
Citation
Kaplan, Robert S. "Variance Analysis and Flexible Budgeting." Harvard Business School Background Note 101-039, October 2000. (Revised March 2004.)