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

Variance Analysis and Flexible Budgeting

By: Robert S. Kaplan
  • Format:Print
  • | Pages:11
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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.)
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About The Author

Robert S. Kaplan

Accounting and Management
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More from the Author
  • Performance Management at Afreximbank By: Robert S. Kaplan and Siko Sikochi
  • Brigham & Women's Hospital: Using Patient Reported Outcomes to Improve Breast Cancer Care By: Robert S. Kaplan
  • Collaborative Rooming: An Innovative Pilot Project to Overcome Primary Care Challenges By: Gagandeep Singh, Jill G. Lenhart, Richard A. Helmers, Michele Renee Eberlee, Heather Costley, Joel B. Roberts and Robert S. Kaplan
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