Materials Quantity Variance Analysis Based on Quality Assessment

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概要

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• This article deals with materials quantity variance analysis. In practice, products are frequently manufactured from more than one type of raw materials. This makes it difficult to trace correctly the origin of the variances. By using the fact that substitution of material inputs occurs directly at the kinks of the isoquants, it may be possible in part to include the interrelationships between the mix and yield variances in the calculations. That is, the first kink point deals only with the mix variance, while the second kink point deals with both the mix and yield variances.

• 拓殖大学の論文
• 2006-03-31

著者

• 伊藤 善朗

  商学部

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• Materials Quantity Variance Analysis Based on Quality Assessment
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