haku: @author Liao, W. M. / yhteensä: 6
viite: 1 / 6
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| Tekijä: | Finley, D. R. Liao, W. M. |
| Otsikko: | A Warning Zone Method for the Multiperiod Cost Variance Investigation Problem |
| Lehti: | Decision Sciences
1989 : WINTER, VOL. 20:1, p.27-39. |
| Asiasana: | BUDGETING CONTROL MANAGEMENT CONTROL |
| Kieli: | eng |
| Tiivistelmä: | The authors develop a warning zone approach to make variance investigation decisions for a multiperiod process. The cost generation process varies between an in-control and out-of control state. These state are directly unobservable, but must be inferred from the reported cost variances. Using our approach, the manager investigates the process whenever upper or lower threshold is transgressed for two consecutive periods. Explicit formulas are derived to evaluate cost- effectiveness. |
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