Variance Explanation Analysis is a systematic method within operating budget evaluation that identifies and interprets the underlying causes of deviations between budgeted and actual financial outcomes by distinguishing between operational, environmental, and estimation factors.
24
Publications
2.8K
Citations
83
Authors
42
Institutions
Publications per year
2017–2026
9
Parents
Publications
24
1–5 of 24
Authors
83
- MT
3
h-index
- ES
2
h-index
- AB
2
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- RP
2
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- VR
2
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1–5 of 83
Institutions
42
University of Duisburg-Essen
Essen, Germany
3 h-index
14 publications
455 citations
Alfried Krupp Hospital
Essen, Germany
2 h-index
4 publications
134 citations
Universidade Federal de Minas Gerais
Belo Horizonte, Brazil
2 h-index
6 publications
62 citations
Akdeniz University
Antalya, Türkiye
1 h-index
2 publications
104 citations
University of Applied Management Studies
Mannheim, Germany
1 h-index
1 publications
12 citations
Universidade Fundação Mineira de Educação e Cultura
Belo Horizonte, Brazil
1 h-index
2 publications
24 citations
Princeton University
Princeton, United States
1 h-index
1 publications
75 citations
United States Department of Health and Human Services
Washington, United States
1 h-index
1 publications
559 citations
1–8 of 42
Venues
- Psychological Bulletin
2 publications · 1.1K citations
2
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- Medical Care
2 publications · 572 citations
2
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- Hydrological Sciences Journal
1 publications · 51 citations
1
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- Journal of Organizational Behavior
OB · 1 publications · 82 citations
1
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- JMIR Formative Research
1 publications · 43 citations
1
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