The Real life titled Cost pressures and variance analysis in hospitals in the section Calculating standard cost
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The ‘Real life’ titled ‘Cost pressures and variance analysis in hospitals’ in the section ‘Calculating standard cost variances’ explains how labour cost variances are used in a hospital. Search the internet to find another organisation that uses standard costing or variance analysis. Contrast your findings with the techniques that are described in this chapter.
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Management Accounting Information for creating and managing value
ISBN: 978-1760420406
8th edition
Authors: Kim Langfield Smith, David Smith, Paul Andon, Ronald Hilton, Helen Thorne
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