Control Aspects of Standard Costing: Variance Analysis, Inflation Adjustment, The Learning Curve and their Computer Applications

Abstract

Standard Costing (SC) systems and Variance Analysis (VA) are tools used by managerial accountants to measure performance. These tools rely heavily on quantitative techniques such as statistical analysis.

Citation

Rushinek, A. (1983), "Control Aspects of Standard Costing: Variance Analysis, Inflation Adjustment, The Learning Curve and their Computer Applications", Managerial Finance, Vol. 9 No. 1, pp. 14-18. https://doi.org/10.1108/eb013515