Publications
Publications
- October 1992 (Revised May 1993)
- HBS Case Collection
Standard Costs and Variances
By: William J. Bruns Jr.
Abstract
An introduction to standard costs and cost variances. Discussion, formulae, and examples introduce the idea of comparing actual costs to those that were expected.
Keywords
Citation
Bruns, William J., Jr. "Standard Costs and Variances." Harvard Business School Background Note 193-050, October 1992. (Revised May 1993.)