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Keywords: sales mix
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Journal Articles
Issues in Accounting Education (2014) 29 (3): 481–495.
Published: 01 August 2014
... differences between actual and expected revenues include the calculation of variances such as the sales price (SPV), sales quantity (SQV), and the sales mix (SMV) variances. We decided to approach the discussion of these variances in an innovative setting by presenting the SQV and SMV in the context...