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Keywords: variance analysis
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Journal Articles
Accounting Horizons (2016) 30 (2): 211–223.
Published: 01 June 2016
...Ge Bai SYNOPSIS I apply variance analysis, a management accounting tool, to examine California hospitals' expense recovery status in 2012, as compared with 2004, for three mutually exclusive groups of patients. For every $100 total operating expense incurred in 2012, as compared with those...
Includes: Supplementary data