Concepedia

Cost Variance Decomposition

Cost Variance Decomposition is a methodological framework that systematically breaks down overall cost variances into constituent components—such as quantity, price, and mix variances—to isolate and analyze the specific factors driving deviations between planned and actual costs in organizational performance evaluation.

12

Publications

372

Citations

23

Authors

12

Institutions

Publications per year

2017–2026

1

Parents

Publications

12

Analysis of Cost Variances for Management Control in Hospitals

Srikant M. Datar, Rajiv D. Banker, Shubha Das · 1990 · 91 citations

, , +14

The Significance and Investigation of Cost Variances: Survey and Extensions

Robert S. Kaplan · Journal of Accounting Research · 1975 · 61 citations

, , +15

Marginal costing: cost budgeting and cost variance analysis

Josef Kloock, Ulf Schiller · Management Accounting Research · 1997 · 41 citations

, , +13

Imprecise probabilistic estimation of design floods with epistemic uncertainties

Wei Qi, Chi Zhang, Guangtao Fu et al. · Water Resources Research · 2016 · 33 citations

, , +17

Unpacking firm effects: modeling political alliances in variance decomposition of firm performance in turbulent environments

Rodrigo Bandeira-de-Mello, Rosilene Marcon · Revista de Administração Contemporânea · 2005 · 29 citations · Full text

, , +13

1–5 of 12

Authors

23

  1. RM
    Rosilene Marcon

    Universidade do Vale do Itajaí, Brazil

    2 publications · 50 citations

    2

    h-index

  2. CY
    C.K. Yin

    Westinghouse Electric (United States), United States

    1 publications · 16 citations

    1

    h-index

  3. HZ
    Huicheng Zhou

    Dalian University of Technology, China

    1 publications · 33 citations

    1

    h-index

  4. WS
    William S. Waller

    University of Arizona, United States

    1 publications · 13 citations

    1

    h-index

  5. RB
    Rodrigo Bandeira de Mello

    Université Paris Dauphine-PSL, France

    1 publications · 21 citations

    1

    h-index

1–5 of 23

Institutions

12

  1. Universidade do Vale do Itajaí

    Itajaí, Brazil

    2 h-index

    4 publications

    100 citations

  2. University of Washington

    Seattle, United States

    1 h-index

    1 publications

    13 citations

  3. Westinghouse Electric (United States)

    Cranberry Township, United States

    1 h-index

    1 publications

    16 citations

  4. University of Arizona

    Tucson, United States

    1 h-index

    1 publications

    13 citations

  5. Dalian University of Technology

    Dalian, China

    1 h-index

    3 publications

    99 citations

  6. University of Cologne

    Cologne, Germany

    1 h-index

    2 publications

    82 citations

  7. University of Pittsburgh

    Pittsburgh, United States

    1 h-index

    1 publications

    16 citations

  8. University of Tennessee at Knoxville

    Knoxville, United States

    1 h-index

    1 publications

    21 citations

1–8 of 12

Venues

  1. Management Accounting Research

    1 publications · 41 citations

    1

    h-index

  2. Journal of Accounting Research

    JAR · 1 publications · 61 citations

    1

    h-index

  3. IEEE Transactions on Power Systems

    1 publications · 16 citations

    1

    h-index

  4. Industrial Marketing Management

    1 publications · 13 citations

    1

    h-index

  5. Journal of Business Ethics

    1 publications · 19 citations

    1

    h-index

1–5