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Keywords: benchmarking
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2022) 37 (2): 27–36.
Published: 01 May 2022
...Robert S. Kaplan; Susanna Gallani ABSTRACT We use a health care application to illustrate how variance analysis can be used to benchmark costs across similar service delivery sites. Variances for personnel costs, typically the largest cost component in service organizations, are calculated...
Includes: Supplementary data