Facilities that focus on manufacturing and production track two kinds of costs: fixed costs and variable costs. The variable costs are those that change when production levels change: raw materials, ...

Both variance and sensitivity analyses provide useful information to managers of small companies as they seek to increase company performance and reduce the company's risks. While both forms of ...

Many finance teams treat variance analysis as a box-checking exercise: Set a threshold, flag the swing, move on. That’s why so many controllers spend days chasing noise while risks slip through. It’s ...

If you are searching for ways to transform your Excel monthly tasks into a more streamlined, effortless process, you might be interested in a new tutorial created by the team at Excel Off The Grid. If ...

Kaplan, Robert S., and Susanna Gallani. "Variance Analysis: New Insights from Health Care Applications." Issues in Accounting Education 37, no. 2 (May 2022): 27–36.