title: Better cost control with flexible budgets and variance analysis.
authors.forename: W W
authors.initials: WW
authors.lastname: Holder
authors.forename: J
authors.initials: J
authors.lastname: Williams
mesh_terms: D000704:Analysis of Variance; D002017:Budgets; D003365:Costs and Cost Analysis; D005376:Financial Management; D009873:Operating Rooms / Q000191:economics*