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Capacity and Operating Variances: An Ex Post Approach.
- Source :
- Journal of Accounting Research (Wiley-Blackwell); Autumn70, Vol. 8 Issue 2, p232-252, 21p, 6 Graphs
- Publication Year :
- 1970
-
Abstract
- This article focuses on the development of operating and capacity variances with the intension to improve decision making in regard to capacity design. The authors distinguish between the decentalization of capacity decisions and operating decisions in order to offer an alternative conceptual framework for generating variances. This distinction makes it possible to treat capacity as a decision variable, making it apart of control through variances. This also shows the possible sources of suboptimal output due to the interaction between the operating and capacity decisions.
Details
- Language :
- English
- ISSN :
- 00218456
- Volume :
- 8
- Issue :
- 2
- Database :
- Complementary Index
- Journal :
- Journal of Accounting Research (Wiley-Blackwell)
- Publication Type :
- Academic Journal
- Accession number :
- 6405686
- Full Text :
- https://doi.org/10.2307/2490109