Variance analysis. Part II, the use of computers

Finkler, S.A.

Journal of Nursing Administration 21(9): 9-15

1991


ISSN/ISBN: 0002-0443
PMID: 1919788
Document Number: 373086
This is the second in a two-part series on variance analysis. In the first article (JONA, July/August 1991), the author discussed flexible budgeting, including the calculation of price, quantity, volume, and acuity variances. In this second article, the author focuses on the use of computers by nurse managers to aid in the process of calculating, understanding, and justifying variances.

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