Variance analysis is a tool of control. It determines the differences between planned and actual performances, with the aim to identify weaknesses in production and sales policies and their main causes. Variances can be computed for cost and revenues and they are usually referred to: volumes, prices, mix and efficiencies. Starting from the well known model of variance analysis, as described by the literature on management control, this article adds some improvements to this topic concerning: the number of mix variances estimated, the determination of variances for working capital values and the reporting schema used to collect the information obtained. This study was conducted adopting a deductive approach, which is wide applied by the literature on variance analysis.

Strumenti per la valutazione delle performance. Profili evolutivi dell’analisi degli scostamenti

GUERRINI, Andrea
2011

Abstract

Variance analysis is a tool of control. It determines the differences between planned and actual performances, with the aim to identify weaknesses in production and sales policies and their main causes. Variances can be computed for cost and revenues and they are usually referred to: volumes, prices, mix and efficiencies. Starting from the well known model of variance analysis, as described by the literature on management control, this article adds some improvements to this topic concerning: the number of mix variances estimated, the determination of variances for working capital values and the reporting schema used to collect the information obtained. This study was conducted adopting a deductive approach, which is wide applied by the literature on variance analysis.
Variance Analysis; Mix Variances; Working Capital
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11562/495749
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact