Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Adelberg, A. H. 1984. Improved analysis of production-mix variances. Production and Inventory Management (4th Quarter): 35-41.
Balakrishnan, R. 1989. On the decomposition of direct material variances. Issues in Accounting Education (Spring): 193-202.
Banker, R. D., H. Chang and S. Das. 1998. Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research (10): 133-152.
Becker, E. A. and K. J. Kim. 1988. Direct material variances: Review of the mix and yield variances. Issues in Accounting Education (Spring): 1-16.
Dopuch, N. and M. Gupta. 1994. Economic effects of production changes: Accounting implications. Journal of Management Accounting Research (6): 1- 23.
Hasseldine, C. R. 1967. Mix and yield variances. The Accounting Review (July): 497-515. (JSTOR link).
Kimelman, J. 1969. Material mix and yieldvariances. Management Accounting (February): 42-43.
Mensah, Y. M. 1982. A dynamic approach to the evaluation of input-variable cost center performance. The Accounting Review (October): 681-700. (JSTOR link).
Ostalkiewicz, C. J. 1969. Market mix: The key to profitability. Management Accounting (January): 28-30.
Peles, Y. C. 1986. A note on yield variance and mix variance. The Accounting Review (April): 325-329. (JSTOR link).
Wolk, H. I. 1972. Materials mix and yield variances: A suggested improvement. The Accounting Review (July): 549-555. (JSTOR link).