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Journal Articles
An Application of Control System To Cost Variance Analysis
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (1995) 21 (3): 17–35.
Published: 01 March 1995
...Andre de Korvin; Jerry Strawser; Philip H. Siegel Accounting, particularly in the area of cost variance analysis, contains a great deal of ambiguity due to imprecise or ill‐defined control terms. Cost accountants must continually incorporate good sense and professional judgment in the accounting...
