Principles of Managerial Accounting · 免费预览
企业如何在实践中运用差异分析
差异分析通过有章法的调查、跨期的差异模式识别以及与持续改进的整合来发挥其价值，同时要避免对噪声反应过度和操纵标准这两个陷阱。
1. The investigation discipline
The investigation discipline
2. Pattern recognition across periods
Pattern recognition across periods
3. Integration with continuous improvement
Integration with continuous improvement
4. The failure modes
The failure modes
5. Variance as hypothesis
Why is a variance called a hypothesis rather than a conclusion?
6. Pattern over spike
Why do managers prefer patterns over several periods to single-period variances?
7. Standard revision cue
What pattern suggests that a standard should be revised?
8. Manipulation example
Which behavior is variance manipulation?
9. Five whys role
The ____ whys technique drills from a variance to its root cause by asking why repeatedly. Give the number as a word.
10. Guard rail pairing
Multiple-period reviews guard against overreaction, ownership and deadlines guard against underreaction, and audits guard against ____. One word.