Abstract This paper demonstrates how a graphic approach to variance analysis can be used as a supplement to the usual diagrammatic and algebraic techniques in order to emphasize the concepts involved. The approach involves placing a series of transparency overlays on an overhead projector to produce a logical progression of ideas that provides the student with visual impressions of the analysis. Illustrations of the graphs for several types of analysis are provided along with discussions of how the presentations may be developed in stages to provide a more effective learning experience for students. The paper also includes a discussion of how a variety of extensions to the usual types of variance analysis may be incorporated into the graphic approach. The visual impressions provided by the graphic illustrations enhance the students' understanding of the underlying concepts and establish the foundation for a discussion of responsibility accounting, the concept of controllability, the problems of establishing points of control, and the broader concept of management by exception.
Martin et al. (Thu,) studied this question.
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