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Flexible Budgets and the Analysis of Overhead Variances

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Published in:Management international review 1992-01, Vol.32, p.83-91
Main Author: Solomons, David
Format: Article
Language:English
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identifier ISSN: 0938-8249
ispartof Management international review, 1992-01, Vol.32, p.83-91
issn 0938-8249
1861-8901
language eng
recordid cdi_gale_infotracgeneralonefile_A13832358
source ABI/INFORM Global; JSTOR
subjects Accounting and auditing
Actual output
Analysis
Analysis of variance
Budget line
Business budgets
Control
Cost efficiency
Diagrams
Financial budgets
Fixed costs
Flexible budgets
Operating budgets
Overhead
Overhead costs
Statistical discrepancies
title Flexible Budgets and the Analysis of Overhead Variances
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