Variance analysis. Part II, The use of computers.
This is the second in a two-part series on variance analysis. In the first article (JONA, July/August 1991), the author discussed flexible budgeting, including the calculation of price, quantity, volume, and acuity variances. In this second article, the author focuses on the use of computers by nurse managers to aid in the process of calculating, understanding, and justifying variances.
Finkler
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Robert F. Wagner Graduate School of Public Service, New York University, New York City.
D000066:Accounting; D000704:Analysis of Variance; D002017:Budgets / Q000458:organization & administration*; D003196:Computer Graphics; D003627:Data Interpretation, Statistical; D006801:Humans; D008838:Microcomputers; D009718:Nurse Administrators; D009738:Nursing Service, Hospital / Q000191:economics*; D012984:Software