Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Variance
Analysis Main Page | Standard Costing Main Page
Albery, M. 1953. Analysis versus interpretation of cost. The Accounting Review (July): 425-430.
Amicucci, D. J. 1965. Budget variance trend reports. N.A.A. Bulletin (July): 9-14.
Ansari, S. L. 1976. Behavioral factors in variance control: Report on a laboratory experiment. Journal of Accounting Research (Autumn): 189-211.
Aranoff, G. 2009. Standard costing, flexible budgeting, and variance analysis for nonprofits. Cost Management (May/June): 27-31.
Atkinson, S. K. 1956. Short and long-range cost analyses. N.A.C.A. Bulletin (November): 343-352.
Avery, H. G. 1947. Formulae for calculating standard cost variances. The Accounting Review (July): 307-308.
Balakrishnan, R. and G. B. Sprinkle. 2002. Integrating profit variance analysis and capacity costing to provide better managerial information. Issues in Accounting Education (May): 149-161.
Banker, R. D., S. Devaraj, R. G. Schroeder and K. K. Sinha. 2002. Performance impact of the elimination of direct labor variance reporting: A field study. Journal of Accounting Research (September): 1013-1036.
Barlev, B. 1986. Total factor productivity and cost variances: Survey and analysis. Journal of Accounting Literature (5): 35-56.
Bashan, O., Y. Goldschmidt, G. Levkowitz and L. Shashua. 1973. Laspeyres indexes for variance analysis in cost accounting. The Accounting Review (October): 790-793.
Bastable, C. W. and D. H. Bao. 1988. The fiction of sales-mix and sales-quantity variances. Accounting Horizons (June): 10-17.
Beam, T. J. 1973. Mix variance in gross profit analysis. Management Accounting (November): 38-40.
Beg, Z. 2020. Flex budgets and variances at Speedy Tire Co. IMA Educational Case Journal 13(4): 1-6.
Bendel, C. W. 1949. Graphical reporting of operating variances and ratio data. N.A.C.A. Bulletin (January 1): 537-546.
Bronner, S. Z. 1946. The use of sales and production forecasts in the determination of variances. N.A.C.A. Bulletin (March 15): 623-634.
Broom, H. N. 1950. Modified tabular presentation of gross profit variations. The Accounting Review (April): 193-194.
Brown, C. 1981. Human information processing for decisions to investigate cost variances. Journal of Accounting Research (Spring): 62-85.
Brown, C. 1983. Effects of dynamic task environment on the learning of standard cost variance significance. Journal of Accounting Research (Autumn): 413-431.
Brown, G. M. 1987. Idle time and variance analysis. Management Accounting UK (June): 48-50.
Brown, G. M. 1986. Variance analysis: Trend and materiality. Management Accounting UK (June): 38-39.
Brush, L. F. 1943. Graphic analysis of expense. The Accounting Review (October): 331-338.
Boer, G. 1984. Solutions in search of a problem: The case of budget variance investigation models. Journal of Accounting Literature (Spring): 47-69.
Buckman, A. G. and B. L. Miller. 1982. Optimal investigation of a multiple cost processes system. Journal of Accounting Research (Spring): 28-41.
Budde, J. 1999. Variance analysis as an incentive device when payments are based on rank order. Management Accounting Research (March): 5-19.
Budde, J. 2009. Variance analysis and linear contracts in agencies with distorted performance measures. Management Accounting Research (September): 166-176.
Bukovinsky, D. and J. C. Talbott. 2010. Variance analysis using throughput accounting. The CPA Journal (January): 28-35.
Calas, R. 1971. Variance analysis in profit planning. Management Accounting (July): 31-32, 49.
Carmichael, V. H. 1951. Device for determining and recording manufacturing expense variances. The Accounting Review (October): 573-574.
Carreau, D. G. 1970. Calendar variance reporting. Management Accounting (January): 29-31. (The calendar variance is defined as "the difference between planned fixed overhead expenses and the planned absorption of these expenses").
Chalos, P. 1991. Conjunctive explanations in cost variance investigation: Experimental replications and extensions. Abacus 27(1): 1-14.
Christensen, D. S., R. J. Conley IV and R. Kankey. 2000. Some empirical evidence on the non-normality of cost variances on defense contracts. The Journal of Cost Analysis & Management 2(1): 3-16.
Chumachenko, N. G. 1968. Once again: The volume-mix-price/cost budget variance analysis. The Accounting Review (October): 753-762.
Clark, J. 1982. The labor mystique. Management Accounting (December): 36-39.
Cleveland, G. B. 1955. Getting down to causes on the labor variance. N.A.C.A. Bulletin (September): 82-86.
Coate, C. J. and K. J. Frey. 1999. Integrating ABC, TOC, and financial reporting. Journal of Cost Management (July/August): 22-27. (Summary).
Cheatham, C. B. and L. R. Cheatham. 1996. Redesigning cost systems: Is standard costing obsolete? Accounting Horizons (December): 23-31. (Summary).
Chen, K. H. and S. J. Lambert. 1985. Impurity of variable factory overhead variances. Journal of Accounting Education 3(1): 189-196.
Cheng, P., F. Jacobs and R. Marshall. 1984. Cost variance investment in a linear programming framework. Journal of Business Finance and Accounting (Summer): 233-244.
Clausen, C. R. 1960. Variance analysis in profit planning. N.A.A. Bulletin (November): 17-22.
Coan, N. A. 1950. Variances must be forged into familiar tools. N.A.C.A. Bulletin (June): 1223-1236.
Cohen, J. and L. Paquette. 1993. Judgmental issues affecting the setting of noninvestigation intervals. Advances in Management Accounting (2): 155-169.
Cohen, J. and L. R. Paquette. 1996. A further examination of factors affecting the variance investigation decision. Advances in Management Accounting (5): 115-138.
Copper, J. B. 1945. Accounting by causes vs. accounting by accounts. N.A.C.A. Bulletin (December 15): 315-334. (According to Copper, the concept of accounting by causes is based on the application of a standard cost system. First, variances are separated into categories, i.e., variances that are subject to cost reduction, variances created by operating level, variances created by company policy, and miscellaneous variances. The next steps involve determining the causes of the variances that are subject to cost reduction, and developing reports for management. The concept is illustrated with an application to a blast furnace department).
Cornick, M.. W. D. Cooper and S. B. Wilson. 1988. How do companies analyze their overhead? Management Accounting (June): 41-43.
Curry, V. S. 1950. Factory service variances in standard costs. N.A.C.A. Bulletin (August): 1471-1474.
Darrough, M. N. 1988. Variance analysis: A unifying cost function approach. Contemporary Accounting Research 5(1): 199-221.
Dashner, K. J. 1955. Separation of material variances. N.A.C.A. Bulletin (September): 76-81.
Davila, A. and G. Foster. 2005. Management accounting systems adoption decisions: Evidence and performance implications from early-stage/startup companies. The Accounting Review (October): 1039-1068.
Day, R. W. 1956. Purchased parts variance accounting. N.A.C.A. Bulletin (September): 61-68.
Dean, J. 1937. Correlation analysis of cost variation. The Accounting Review (March): 55-60.
DeCoster, D. T. 1966. Measurement of the idle-capacity variance. The Accounting Review (April): 297-302.
Demski, J. S. 1967. Analyzing the effectiveness of the traditional standard cost variance model. Management Accounting (October): 9-19.
Demski, J. S. 1970. Optimizing the search for cost deviation sources. Management Science (April): 486-494.
Dionise, R. V. 1971. Differential cost concept: Applied to analysis of yield variances. Management Accounting (January): 36-38.
Dittman, D. and P. Prakash. 1979. Cost variance investigation: Markovian control versus optimal control. The Accounting Review (April): 358-373.
Dittman, D. A. and P. Prakash. 1978. Cost variance investigation: Markovian control of Markov processes. Journal of Accounting Research (Spring): 14-25.
Doost, R. K. and E. Pappas. 1988. Frozen-to-current cost variance. Management Accounting (March): 41-43.
Dopuch, N., J. G. Birnberg and J. Demski. 1967. An extension of standard cost variance analysis. The Accounting Review (July): 526-536.
Dorward, N. 1985. Variance analysis: Pitfalls of present costing techniques. Accountancy (November): 204-206.
Dotan, A. and M. I. Henig. 1993. The value of multiple testing in cost variance investigation. Management Accounting Research (September): 217-229.
Dulude, R. P. 1950. Step-by-step analysis of departmental labor variances. N.A.C.A. Bulletin (January): 633-636.
Durden, C. H. and Y. T. Mak. 1999. Reporting of overhead variances: A cost management perspective. Journal of Accounting Education 17(2-3): 321-331.
Duvall, R. M. 1967. Rules for investigating cost variances. Management Science (June): B631-B641.
Dyckman, T. R. 1969. The investigation of cost variances. Management Science (June): 215-244.
Dyckman, T. R. 1969. The investigation of cost variances. Journal of Accounting Research (Autumn): 215-244.
Elikai, F. and S. Moriarity. 1982. Variance analysis with PERT/COST. The Accounting Review (January): 161-170.
Emsley, D. 2000. Variance analysis and performance: Two empirical studies. Accounting, Organizations and Society 25(1): 1-12.
Emsley, D. 2001. Redesigning variance analysis for problem solving. Management Accounting Research (March): 21-40. (Includes a case study and theory development).
Fiorenza, F. A. 1967. Factory control by variance accounting. Management Accounting (February): 10-12.
Fox, H. W. 1961. Statistical error concepts related to accounting. The Accounting Review (April): 282-284.
Fox, W. J. 1958. How we provided for variances in converting to standard costs. N.A.A. Bulletin (October): 43-56.
Frank, W. G. 1976. Laspeyres indexes for variance analysis in cost accounting: A comment. The Accounting Review (April): 427-431.
Gallinger, G. W. and A. J. Ifflander. 1986. Monitoring accounts receivable using variance analysis. Financial Management (Winter): 69-76.
Galway, A. 1985. Standard costing and control by variance analysis. Management Accounting UK (June): 58-61.
Gaumnitz, B. R. and F. P. Kollaritsch. 1991. Manufacturing variances: Current practice and trends. Journal of Cost Management (Spring): 58-64.
Gerdin, J. 2004. Activity-based variance analysis: New tools for cost management. Cost Management (September/October): 38-48.
Golding, J. L. 1957. Pinning down causes of variation in labor unit costs. N.A.A. Bulletin (October): 65-70.
Gribbin, D. W. and A. H. Lau. 1991. Some empirical evidence on the non-normality of cost variances. Journal of Management Accounting Research (3): 88-97.
Grinnell, D. J. 1975. Activity levels and the disposition of volume variances. Management Accounting (August): 29-32, 36.
Harrell, H. W. 1992. Materials variance analysis and JIT: A new approach. Management Accounting (May): 33-35, 38.
Harrison, P. D., S. G. West and J. H. Reneau. 1988. Initial attributions and information-seeking by superiors and subordinates in production variance investigations. The Accounting Review (April): 307-320.
Hasseldine, C. R. 1967. Mix and yield variances. The Accounting Review (July): 497-515.
Hirst, M. K. and P. W. Yetton. 1999. The effects of budget goals and task interdependence on the level of and variance in performance: A research note. Accounting, Organizations and Society 24(3): 205-216.
Hobbs, J. B. 1964. Volume-mix-price/cost budget variance analysis: A proper approach. The Accounting Review (October): 905-913.
Horngren, C. T. 1969. Capacity utilization and the efficiency variance. The Accounting Review (January): 86-89.
Hughes, J. S. 1975. Optimal timing of cost information. Journal of Accounting Research (Autumn): 344-349.
Hughes, J. S. 1977. Optimal timing of cost information: Author's correction. Journal of Accounting Research (Autumn): 313-316.
Hughes, J. W. 1985. Revenue and expenditure variance analyses for local governments. Journal of Accounting Education 3(2): 103-114.
Hull, J. 1990. Monitoring a company's operating cash flow using variance analysis. Accounting Horizons (September): 50-57.
Jacobs, F. 1983. When and how to use statistical/cost variance investigation techniques. Cost and Management (January/February): 26-32.
Jacobs, F. H. 1978. An evaluation of the effectiveness of some cost variance investigation models. Journal of Accounting Research (Spring): 190-203.
Johnson, E. A. 1963. Controlling labor costs through job tickets and standard data. N.A.A. Bulletin (January): 53-56. (Ten categories of causes of labor variances include: operator efficiency, engineering changes, faulty materials, interrupted production, machine tool trouble, multiple machine operation, other such as alternative machine or non standard routing, etc., rework, training, e.g., inexperience, and waiting).
Johnston, J. 1960. Statistical Cost Control. New York: McGraw-Hill.
Journal of Accounting Research. 1978. Authors' errata: Cost variance investigation: Markovian control of Markov processes. Journal of Accounting Research (Autumn): Unnumbered.
Juers, D. A. 1967. Statistical significance of accounting variances. Management Accounting (October): 20-25.
Kania, E. M. 1964. A new look at monthly comparisons - A case study. N.A.A. Bulletin (January): 45-54. (Example of variance analysis in a copper mill).
Kaplan, R. S. 1975. The significance and investigation of cost variances: Survey and extensions. Journal of Accounting Research (Autumn): 311-337.
Kaplan, R. S. 1969. Optimal investigation strategies with imperfect information. Journal of Accounting Research (Spring): 32-43.
Kaplan, R. S. 1994. Flexible budgeting in an activity-based costing framework. Accounting Horizons (June): 104-109.
Kaplan, R. S. and S. Gallani. 2022. Variance analysis: New insights from health care applications. Issues in Accounting Education (May): 27-36. (Uses time-driven activity-based costing and two new visualization tools).
Kauffman, N. L. and P. R. Sopariwala. 1995. Market share and market size variances in a multi-product environment: An evaluation of competing formulations. Journal of Accounting Education 13(4): 463-478.
Kelley, A. C. 1942. Cost analysis of a cost-plus contract. The Accounting Review (October): 370-376.
Kimelman, J. 1969. Material mix and yield variances. Management Accounting (February): 42-43.
Kloock, J. and U. Schiller. 1997. Marginal costing: Cost budgeting and cost variance analysis. Management Accounting Research (September): 299-323.
Koehler, R. W. 1968. The relevance of probability statistics to accounting variance control. Management Accounting (October): 35-41.
Koehler, R. W. 1969. Statistical variance control: Through performance reports and on-the-spot observation. Management Accounting (December): 42-46. (A case study related to the statistical analysis of variances and the limitations of using performance reports as control devices).
Kraft, K. K. 1983. Measuring production efficiency. Management Accounting (June): 40-43. (Discussion of standards, productivity and variances.)
Kwang, C. and A. Slavin. 1962. The simple mathematics of variance analysis. The Accounting Review (July): 415-432.
Lambert, R. A. 1985. Variance investigation in agency settings. Journal of Accounting Research (Autumn): 633-647.
Lapira, P. G. 1958. Minimizing inventory variances. N.A.A. Bulletin (February): 84-88.
Leavitt, R. W. 1948. Material and labor variance procedure in a sheet metal products plant. N.A.C.A. Bulletin (May 1): 1059-1068.
Lev, B. 1969. An information theory analysis of budget variances. The Accounting Review (October): 704-710.
Levitan, A. S. and S. J. Baxendale. 1992. Analyzing the labor efficiency variance to signal process engineering problems. Journal of Cost Management (Summer): 63-72.
Li, D. H. 1977. Homogeneity and variance allocation. Management Accounting (February): 34-40.
Li, Y. 1970. A note on "The investigation of cost variances". Journal of Accounting Research (Autumn): 282-283.
Lipe, M. G. 1993. Analyzing the variance investigation decision: The effects of outcomes, mental accounting, and framing. The Accounting Review (October): 748-764.
Lipsky, D. 1960. The dimensional principles in the analysis of variance. N.A.A. Bulletin (September): 5-18.
Lusch, R. F. and W. F. Bentz. 1979. A variance approach to analyzing changes in return on investment. Management Accounting (February): 29-33.
Magee, R. P. 1976. A simulation analysis of alternative cost variance investigation models. The Accounting Review (July): 529-544.
Magee, R. P. and J. W. Dickhaut. 1978. Effects of compensation plans on heuristics in cost variance investigations. Journal of Accounting Research (Autumn): 294-314.
Mak, Y. and M. Roush. 1994. Flexible budgeting and variance analysis in an activity-based costing environment. Accounting Horizons (June): 93-103.
Mak, Y. T. and M. L. Roush. 1996. Managing activity costs with flexible budgeting and variance analysis. Accounting Horizons (September): 141-146.
Makepeace, R. S. 1939. Control of direct labor cost variance in a metal goods factory. N.A.C.A. Bulletin (March 1): 839-868.
Malcom, R. E. 1991. Overhead control implications of activity costing. Accounting Horizons (December): 69-78. (Malcom argues that traditional overhead variance analysis, i.e., spending and efficiency variances, are a waste of time and should be abandoned).
Malhotra, N. K., S. S. Kim and A. Patil. 2006. Common method variance in IS research: A comparison of alternative approaches and a reanalysis of past research. Management Science (December): 1865-1883.
Manes, R. P. 1968. In a seminar on budget mix variances. The Accounting Review (October): 784-787.
Marcinko, D. and E. Petri. 1984. Use of the production function in calculation of standard cost variances - An extension. The Accounting Review (July): 488-495.
Marie, A. and A. Rao. 2010. Is standard costing still relevant? Evidence from Dubai. Management Accounting Quarterly (Winter): 1-10.
Martellini, L. and B. Urošević. 2006. Static mean-variance analysis with uncertain time horizon. Management Science (June): 955-964.
Martin, J. R. Not dated. Chapter 9: The Master Budget or Financial Plan. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter9.htm
Martin, J. R. Not dated. Chapter 9: The Master Budget or Financial Plan. Appendix: Example 9-2. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter9Appendix.htm
Martin, J. R. Not dated. Chapter 10: Standard Full Absorption Costing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter10.htm
Martin, J. R. Not dated. Chapter 13: Profit Analysis: An Overall Performance Evaluation - Part I. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter13.htm
Martin, J. R. Not dated. What is a cost accounting system? Management And Accounting Web. 5partsofcostsystem.htm
Martin, J. R. 2000. The advantages of teaching three production volume variances. Journal of Accounting Education 18(1): 35-50. (Example of ABC variance analysis).
Martin, J. R. and E. J. Laughlin. 1988. A graphic approach to variance analysis emphasizes concepts rather than mechanics. Issues in Accounting Education (Fall): 351-364.
Matz, A. 1948. Teaching standard costs and flexible budget with three- and two-variance methods. The Accounting Review (July): 309-313.
McGeorge, R. T. 1949. "Extra work voucher" system for disclosure and control of labor variances. N.A.C.A. Bulletin (September): 23-30.
McIntyre, E. V. 1976. A note on the joint variance. The Accounting Review (January): 151-155.
McIntyre, E. V. 1978. The joint variance: A reply. The Accounting Review (April): 534-537.
Mensah, Y. M. 1982. A dynamic approach to the evaluation of input-variable cost center performance. The Accounting Review (October): 681-700.
Mertins, L. and L. F. White. 2014. The impact of production variance presentation format on employees' decision making. Advances in Management Accounting (23): 149-180.
Metcalf, R. W. and H. I. Wolk. 1971. Applied fixed overhead accounting: A proposal. Management Accounting (February): 25-27. (Comparison of two methods of three-variance analysis).
Milani, K. and A. Perri. 2013. Managing meal costs: Variance generation, analysis, and interpretation. Management Accounting Quarterly (Summer): 1-11.
Mister, W. G. 1983. Note on the interpretation of standard cost variances. Journal of Accounting Education 1(2): 51-56.
Mitchell, T. and M. Thomas. 2005. Can variance analysis make media marketing managers more accountable? Management Accounting Quarterly (Fall): 51-61.
Mudde, P. A. and P. R. Sopariwala. 2008. Examining Southwest Airlines’ strategic execution: A strategic variance analysis. Management Accounting Quarterly (Summer): 20-32.
Mudde, P. A. and P. R. Sopariwala. 2011. Relative strategic variance analysis: The case of American Airlines. Cost Management (May/June): 25-40.
Mudde, P. A. and P. R. Sopariwala. 2014. U.S. Airways merger: A strategic variance analysis of changes in post-merger performance. Journal of Accounting Education 32(3): 305-322.
Mudde, P. A. and P. R. Sopariwala. 2018. Applying strategic variance analysis to a four-year state university. Cost Management (May/June): 5-16.
Mudde, P. A. and P. R. Sopariwala. 2019. Relative strategic variance analysis applied to a university. Cost Management (March/April): 5-19.
Muddle, P. A. and P. R. Sopariwala. 2020. Another look at Spirit Airlines' 2016 operating results using relative variance analysis. Cost Management (March/April): 26-39.
Murthy, U. S. and J. A. Swanson. 1992. Integrating expert systems and database technologies: An intelligent decision support system for investigating cost variances. Journal of Information Systems (Fall): 18-40.
N.A.C.A. Research Staff. 1952. The calculation of variances. N.A.C.A. Bulletin (September): 82-90.
Nielsen, O. 1969. The nature and importance of variances from standard cost of production. Management Accounting (January): 16-20.
Nielsen, O. 1969. The role of variance in managerial control. Management Accounting (October): 26-28.
O'Brien, J. and K. Sivaramakrishnan. 1996. Coordinating order processing and production scheduling in order initiated production environments. Journal of Management Accounting Research (8): 151-170. (Summary).
Owens, R. W. 1980. Cash flow variance analysis. The Accounting Review (January): 111-116.
Ozan, T. and T. Dyckman. 1971. A normative model for investigation decisions involving multiorigin cost variances. Journal of Accounting Research (Spring): 88-115.
Palmer, R. E. 1959. Understandable reporting of variance from plan. N.A.A. Bulletin (June): 94-95.
Partridge, R. W. 1966. Will the real variance, please, stand up. Management Accounting (November): 3-9. (Related to three variance analysis: price, usage and joint).
Partridge, R. W. 1967. A plea for more standards in cost accounting. Management Accounting (May): 8-15. (Related to the practice of ignoring the joint variance).
Patrick, A. W. 1957. A proposal for determining the significance of variations from standard. The Accounting Review (October): 587-592.
Petri, E. and R. Minch. 1972. Capacity variance: Responsibility and control. Management Accounting (April): 38-41.
Piper, R. M. 1977. The joint variance: A comment. The Accounting Review (April): 527-533.
Pollard, W. B. 1986. Teaching standard costs: A look at textbook differences in overhead variance analysis. Journal of Accounting Education 4(1): 211-220.
Porter, J. and T. Stephenson. 2011. Calculating operating variances. Strategic Finance (September): 44-51.
Purdy, C. R. and D. E. Ricketts. 1974. Analysis of rate, efficiency, and utilization variances. Management Accounting (November): 49-52.
Raiborn, C., J. B. Butler and L. Zelazny. 2013. Standard costing variances: Potential red flags of fraud? Cost Management (May/June): 16-27.
Rao, M. H. S. and A. Bargerstock. 2011. Exploring the role of standard costing in lean manufacturing enterprises: A structuration theory approach. Management Accounting Quarterly (Fall): 47-60.
Reinherr, C. M. 1960. Profit fluctuations caused by standard cost variances. N.A.A. Bulletin (November): 23-30.
Rickey, K. R. 1959. Reports which management can use for control. N.A.A. Bulletin (September): 49-59. (Reports for variance analysis and rate of return).
Rockness, H. O., J. D. Bazley and L. A. Nikolai. 1977. Variance analysis for pollution control. Management Accounting (January): 51-54.
Ronen, J. 1970. Capacity and operating variances: An ex post approach. Journal of Accounting Research (Autumn): 232-252.
Ronen, J. 1974. Nonaggregation versus disaggregation of variances. The Accounting Review (January): 50-60.
Rosen, R. W. 1961. Accountant - Spare that variance! N.A.A. Bulletin (November): 91-93.
Rucker, R. C. 1939. Cost analysis by standards in the accounts. The Accounting Review (December): 368-374.
Ruhl, J. M. 1995. Activity-based variance analysis. Journal of Cost Management (Winter): 38-47. (Summary).
Seiler, R. E. 1956. A simplified three-variance technique. The Accounting Review (July): 500-501.
Sen, P. K. 1998. Another look at cost variance investigation. Issues in Accounting Education (February): 127-137.
Shank, J. K. and N. C. Churchill. 1977. Variance analysis: A management-oriented approach. The Accounting Review (October): 950-957.
Shankar, L. 2018. Useful budget add-ons: Adding organic and inorganic growth as well as capacity costs to your budgets can lead to more accurate numbers and greater insight into variances. Strategic Finance (February): 48-53.
Shashua, L. and Y. Goldschmidt. 1976. Laspeyres indexes for variance analysis in cost accounting: A reply. The Accounting Review (April): 432-435.
Sisco, A. F. Jr. 1973. Overhead variance analysis and corrective action. Management Accounting (October): 45-47, 51.
Snead, K., D. Stott and A. Garcia. 2013. You should have seen that volume variance coming! Management Accounting Quarterly (Fall): 11-20.
Solomons, D. 1961. Flexible budgets and the analysis of overhead variances. Management International Review1(1): 83-95.
Solomons, D. 1961. Standard costing needs better variances. N.A.A. Bulletin (December): 29-39.
Sopariwala, P. R. 2023. Using variance analysis to evaluate a family clinic's revenues and costs. Cost Management (November/December): 33-48.
Stammerjohan, W. W. 2001. Better information through the marriage of ABC and traditional standard costing techniques. Management Accounting Quarterly (Fall): 15-21. (Summary).
Stephenson, J. C. 1956. Quality control to minimize cost variances. N.A.C.A. Bulletin (October): 264-275.
Stephenson, T. and J. Porter. 2011. Comparing budgets to performance. Strategic Finance (August): 36-43. (Excel budget).
Strawser, W. R. and J. W. Strawser. 2014. Discussing variance analysis with the performance of a basketball team. Issues in Accounting Education (August): 43-51.
Tang, C. Y. and H. Davis. 2000. Analyzing activity cost variances. Advances in Management Accounting (9): 171-187.
Thomas, M. F. and J. T. Mackey. 1994. Activity-based cost variances for just-in-times. Management Accounting (April): 49-54.
Tomczyk, S. and S. Chatterjee.1986. Impact of outliers and influential points on the cost variance-investigation decision. Issues in Accounting Education (Fall): 293-301.
Usry, M. F. 1974. Standard factory overhead variance analysis. The Accounting Review (January): 180-181.
Vance, L. L. 1950. The fundamental logic of primary variance analysis. N.A.C.A. Bulletin (January): 625-632.
Van Pelt, J. V. 1955. Factors affecting intelligent use of variances. N.A.C.A. Bulletin (March): 904-910.
VanZante, N. R. 2007. Helping students see the "big picture" of variance analysis. Management Accounting Quarterly (Spring): 39-47.
Vesty, G. and A. Brooks. 2017. St George Hospital: Flexible budgeting, volume variance, and balanced scorecard performance measurement. Issues in Accounting Education (August): 103-116.
Von Dreele, C. W. 1946. Determination and disposition of raw material price variances in a woolen mill. N.A.C.A. Bulletin (October 1): 215-224.
Waldmann, E. 2010. A managers reaction to unfavourable budget variances: A psychological insight. Journal of Applied Management Accounting Research (Winter): 59-64.
Warthen, W. H. F. Jr. 1972. Mix variances in profit rate analysis. Management Accounting (June): 43-45.
Weber, C. 1963. The mathematics of variance analysis. The Accounting Review (July): 534-539.
Webb, R. A. 2002. The impact of reputation and variance investigations on the creation of budget slack. Accounting, Organizations and Society 27(4-5): 361-378.
Wickenden, W. C. 1949. The flexible budget for cost control - How do we start? N.A.C.A. Bulletin (March 1): 771-782.
Wilke, T. J. 2005. The project cost variance analysis model: A project management tool. The Journal of Cost Analysis & Management (Fall): 13-23.
Wing, K. T. 2000. Using enhanced cost models in variance analysis for better control and decision making. Management Accounting Quarterly (Winter): 27-35. (Summary).
Winters, J. 1952. Counter-attacking direct labor variances. N.A.C.A. Bulletin (August): 1517-1527.
Wood, C. G. 1939. Disposition of variances from standard. N.A.C.A. Bulletin (January 1): 548-555.
Yahya-Zadeh, M. 2011. A new framework for capacity costing and inventory variance analysis. Journal of Applied Management Accounting Research (Summer): 61-81.
Zannetos, Z. S. 1963. On the mathematics of variance analysis. The Accounting Review (July): 528-533.