Background Note | HBS Case Collection | 1995
by V.G. Narayanan
Explains variance analysis. Concepts of price variance and quantity variance are introduced to analyze prime cost variances. Spending variance and capacity variance are used to analyze overhead variance. Consistent with conducting variance analysis in an activity-based costing setting. All concepts are illustrated graphically.
Keywords: Activity Based Costing and Management; Cost Accounting; Budgets and Budgeting; Cost Management; Cost; Cost of Capital; Measurement and Metrics; Performance Capacity; SWOT Analysis; Accounting Industry;
Citation:
Narayanan, V.G. "Analyzing Standard Costs: Technical Note." Harvard Business School Background Note 196-109, November 1995.
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Supplement | HBS Case Collection | 2013 (Revised from original 2013 version)
Equitas Microfinance (C): Advent of Regulation
V.G. Narayanan, V. Kasturi Rangan and Vidhya Muthuram
Keywords: business model; for-profit firms; Micro Finance; growth and development strategy; corporate social responsibility and impact; Social Enterprise; India;
Case | HBS Case Collection | 2013
Transport Corporation of India (A): The Cross-selling Conundrum
V.G. Narayanan and Saloni Chaturvedi
Keywords: India;
Case | HBS Case Collection | 2013 (Revised from original 2010 version)
Equitas Microfinance: The Fastest-Growing MFI on the Planet
V.G. Narayanan and V. Kasturi Rangan
Keywords: Business Model; For-Profit Firms; Microfinance; Growth and Development Strategy; Corporate Social Responsibility and Impact; Social Enterprise; Financial Services Industry; India;