Take Action
Home | Faculty & Research Overview | Research
Research Details
The Usefulness of Commonality Information in Cost Control Decisions, Accounting Review
Abstract
Most cost variance investigation models have considered only one cost process at a time. However, there are many reasons why cost variances from two cost processes may be correlated and why a model which exploits these commonalities may be expected to reduce expected costs. Such a model is described in this paper, and some examples are used to illustrate the effects of different factors on the cost savings.
Type
Article
Author(s)
Date Published
1977
Citations
Magee, Robert. 1977. The Usefulness of Commonality Information in Cost Control Decisions. Accounting Review.(4): 869-880.
KELLOGG INSIGHT
Explore leading research and ideas
Find articles, podcast episodes, and videos that spark ideas in lifelong learners, and inspire those looking to advance in their careers.
learn more
COURSE CATALOG
Review Courses & Schedules
Access information about specific courses and their schedules by viewing the interactive course scheduler tool.
LEARN MORE
DEGREE PROGRAMS
Discover the path to your goals
Whether you choose our Full-Time, Part-Time or Executive MBA program, you’ll enjoy the same unparalleled education, exceptional faculty and distinctive culture.
learn more