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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 |
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Language: | English |
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container_title | Management international review |
container_volume | 32 |
creator | Solomons, David |
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format | article |
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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</subject><ispartof>Management international review, 1992-01, Vol.32, p.83-91</ispartof><rights>Copyright 1992 Gabler Verlag</rights><rights>COPYRIGHT 1992 Gabler Verlag</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/40228132$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/40228132$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,776,780,58216,58449</link.rule.ids></links><search><creatorcontrib>Solomons, David</creatorcontrib><title>Flexible Budgets and the Analysis of Overhead Variances</title><title>Management international review</title><subject>Accounting and auditing</subject><subject>Actual output</subject><subject>Analysis</subject><subject>Analysis of variance</subject><subject>Budget line</subject><subject>Business budgets</subject><subject>Control</subject><subject>Cost efficiency</subject><subject>Diagrams</subject><subject>Financial budgets</subject><subject>Fixed costs</subject><subject>Flexible budgets</subject><subject>Operating budgets</subject><subject>Overhead</subject><subject>Overhead costs</subject><subject>Statistical discrepancies</subject><issn>0938-8249</issn><issn>1861-8901</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1992</creationdate><recordtype>article</recordtype><sourceid/><recordid>eNptzt9KwzAUBvAgCs7pIwh5AAv506TJZR1OB4PdDG_LaXPSZXSpJFXc21uYl-NcHL7Dj49zQxbcaF4Yy_gtWTArTWFEae_JQ85HxrgouViQaj3gb2gHpK_frscpU4iOTgekdYThnEOmo6e7H0wHBEc_IQWIHeZHcudhyPj0v5dkv37brz6K7e59s6q3RW8rUWjets4qL7jtvHZa2061ANKgYw5dp1gljDNKS1-WxgpRgjJujkJpJuefl-TlUtvDgE2IfpwSdD1GTDCMEX2YzzWXRgqpzMyLK3weh6fQXfPPF3_M05iarxROkM5NyYQwfCZ_Yr9eGQ</recordid><startdate>19920101</startdate><enddate>19920101</enddate><creator>Solomons, David</creator><general>Gabler Verlag</general><scope/></search><sort><creationdate>19920101</creationdate><title>Flexible Budgets and the Analysis of Overhead Variances</title><author>Solomons, David</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-g972-61bbd95f219cf6d669c5baa38ed0dedc50728d8563f4489224a58d56325603093</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1992</creationdate><topic>Accounting and auditing</topic><topic>Actual output</topic><topic>Analysis</topic><topic>Analysis of variance</topic><topic>Budget line</topic><topic>Business budgets</topic><topic>Control</topic><topic>Cost efficiency</topic><topic>Diagrams</topic><topic>Financial budgets</topic><topic>Fixed costs</topic><topic>Flexible budgets</topic><topic>Operating budgets</topic><topic>Overhead</topic><topic>Overhead costs</topic><topic>Statistical discrepancies</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Solomons, David</creatorcontrib><jtitle>Management international review</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Solomons, David</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Flexible Budgets and the Analysis of Overhead Variances</atitle><jtitle>Management international review</jtitle><date>1992-01-01</date><risdate>1992</risdate><volume>32</volume><spage>83</spage><epage>91</epage><pages>83-91</pages><issn>0938-8249</issn><eissn>1861-8901</eissn><pub>Gabler Verlag</pub><tpages>9</tpages></addata></record> |
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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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