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  • October 2016 (Revised March 2022)
  • Background Note
  • HBS Case Collection

Cost Variance Analysis

By: Robert S. Kaplan and Susanna Gallani
  • Format:Print
  • | Language:English
  • | Pages:12
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Abstract

This note was written to provide students with fundamental concepts and methods for the analysis of cost variances. It focuses on the decomposition of cost variances into price, quantity, and mix variance components, an approach that allows students to identify the root causes of differences between expected and actual costs.

Keywords

Cost Accounting

Citation

Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised March 2022.)
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About The Authors

Robert S. Kaplan

Accounting and Management
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Susanna Gallani

Accounting and Management
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Related Work

    • October 2016 (Revised March 2022)
    • Faculty Research

    Cost Variance Analysis

    By: Robert S. Kaplan and Susanna Gallani
Related Work
  • Cost Variance Analysis By: Robert S. Kaplan and Susanna Gallani
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