Does the joint variance make economic sense?

Article Abstract:

Cost accounting based on the three-way variance analysis technique can be used to explore regular costs. The method can be used to split the total variance into a separate price variance, a pure quantity variance that is independent, and a joint variance which results from the price interaction and quantity variables. The joint variance symbol is decided by the product of the signs of the pure efficiency and the pure rate variances.

Analysis of variance, Cost accounting

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Financial statement planning in the presence of tax constraints

Article Abstract:

A mathematical model for tax-constrained financial statement planning is introduced. The model, which is embedded in the Finstex expert system, was designed for Finnish companies which must contend with the Accounting Act, the Companies Act and other tax laws when planning their financial statements. It treats the planning process as an optimization problem and provides an optimal solution for different tax-constrained situations.

Research, Planning, Usage, Expert systems, Financial statements, Tax and expenditure limitations

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Pattern analysis of data for control system diagnosis

Article Abstract:

Business organisations frequently measure stock losses inaccurately because they are using unreliable methods of computation. Inaccuracies can have a serious impact on company profit figures and staff management. The electronic point-of-sale system provides an improved data set for better analysis of shrinkage. Statistical methods, including error calculations, are illustrated and explained.

Data Processing Services, Data processing and preparation, Ordering & Inventory Control DP Services, Purchasing, Information technology services, Statistics, Control systems, Inventory shrinkage, Inventory shortages

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