October 2000 (Revised March 2004)
Background Note
HBS Case Collection

Variance Analysis and Flexible Budgeting

Format:Print
| Pages:11

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

Cost; Price; Mathematical Methods; Revenue; Budgets and Budgeting

Citation

Kaplan, Robert S. "Variance Analysis and Flexible Budgeting." Harvard Business School Background Note 101-039, October 2000. (Revised March 2004.)

About The Author

Robert S. Kaplan

Accounting and Management

More Publications

More from the Author

- October 2022
- Anesthesia & Analgesia
It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review

By: Michael Nurok, Vin Pellegrino, Marc Pineton de Chambrun, Jonathan Warsh, Meredith Young, Erik Dong, Neil Parrish, Syed Shehab, Alain Combes and Robert S. Kaplan
- June 2022
- Bulletin of the World Health Organization
A New Initiative to Track HIV Resource Allocation and Costs

By: Ryan McBain, AK Nandakumar, Michael Ruffner, Carlyn Mann, Mai Hijazi, Susanna Baker, Linden Morrison, Kalipso Chalkidou, Shufang Zhang, Iris Semini, Fern Terris-Prestholt, Steven Forsythe, Sarah Byakika, Joshua Musinguzi and Robert S. Kaplan
- September 2022
- Pacing and Clinical Electrophysiology
Cost of Cardiac Stereotactic Body Radioablation Therapy versus Catheter Ablation for Treatment of Ventricular Tachycardia

By: Chen Wei, Michelle Boeck, Pierre C. Qian, Todd Vivenzio, Zoe Elizee, Jeremy S. Bredfeldt, Robert S. Kaplan, Usha Tedrow, Raymond Mak and Paul C. Zei