Concepedia

Cost Variance Interpretation

Cost Variance Interpretation is a formal analytical framework within cost management accounting that systematically identifies, evaluates, and explains deviations between actual and planned costs to determine their underlying causes and operational implications.

13

Publications

424

Citations

27

Authors

15

Institutions

Publications per year

2017–2026

2

Parents

Publications

13

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

Explicit formulas for the variance of discounted life-cycle cost

Jan M. van Noortwijk · Reliability Engineering & System Safety · 2003 · 40 citations

, , +13

Earned Value Method (EVM) for Construction Projects: Current Application and Future Projections

Mayra Proaño-Narváez, Carlos Flores-Vázquez, Pablo Tiberio Vásquez Quiroz et al. · Buildings · 2022 · 30 citations · Full text

, , +17

1–5 of 13

Authors

27

  1. WS
    William S. Waller

    University of Arizona, United States

    1 publications · 13 citations

    1

    h-index

  2. SM
    Srikant M. Datar

    Carnegie Mellon University, United States

    1 publications · 91 citations

    1

    h-index

  3. SD
    Shubha Das

    1 publications · 91 citations

    1

    h-index

  4. RD
    Rajiv D. Banker

    Temple University, United States

    1 publications · 91 citations

    1

    h-index

  5. RS
    Robert S. Kaplan

    Harvard University, United States

    1 publications · 61 citations

    1

    h-index

1–5 of 27

Institutions

15

  1. Universidad Católica de Cuenca

    Cuenca, Ecuador

    1 h-index

    4 publications

    120 citations

  2. University of Cuenca

    Cuenca, Ecuador

    1 h-index

    4 publications

    120 citations

  3. University of Cologne

    Cologne, Germany

    1 h-index

    2 publications

    82 citations

  4. Queensland University of Technology

    Brisbane, Australia

    1 h-index

    4 publications

    72 citations

  5. University of Gothenburg

    Gothenburg, Sweden

    1 h-index

    2 publications

    46 citations

  6. University of Houston - Downtown

    Houston, United States

    1 h-index

    2 publications

    42 citations

  7. Delft University of Technology

    Delft, The Netherlands

    1 h-index

    1 publications

    40 citations

  8. Northwestern University

    Laoag, Philippines

    1 h-index

    1 publications

    24 citations

1–8 of 15

Venues

  1. Journal of Accounting Research

    JAR · 2 publications · 86 citations

    2

    h-index

  2. Management Science

    1 publications · 21 citations

    1

    h-index

  3. Management Accounting Research

    1 publications · 41 citations

    1

    h-index

  4. Reliability Engineering & System Safety

    1 publications · 40 citations

    1

    h-index

  5. Buildings

    1 publications · 30 citations

    1

    h-index

1–5