... 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...

... learning. This paper offers accounting faculty four active learning activities to engage students and enhance their understanding of difficult concepts: managerial accounting terminology, activity-based costing, variance analysis, and special order decision-making. During these in-class activities...