Why do some firms choose to use a two-variance analysis instead of a three-variance or a four-variance

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Why do some firms choose to use a two-variance analysis instead of a three-variance or a four-variance analysis of the total overhead variance for the period?


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Cost management a strategic approach

ISBN: 978-0073526942

5th edition

Authors: Edward J. Blocher, David E. Stout, Gary Cokins

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