October 2000 (Revised March 2004)
Background Note
HBS Case Collection

Variance Analysis and Flexible Budgeting

Format:Print
| Pages:11

Abstract

Facilitates the teaching of cases on variance analysis and flexible budgeting. Uses algebra, diagrams, and numerical examples to illustrate the calculation of price, quantity, and mix variances for revenues and costs, and a flexible budget for analyzing indirect and support costs.

Keywords

Cost; Price; Mathematical Methods; Revenue; Budgets and Budgeting

Citation

Kaplan, Robert S. "Variance Analysis and Flexible Budgeting." Harvard Business School Background Note 101-039, October 2000. (Revised March 2004.)

About The Author

Robert S. Kaplan

Accounting and Management

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- October 25, 2022
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It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review

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A New Initiative to Track HIV Resource Allocation and Costs

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