Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Profit
Analysis Main Page | MAAW's
Chapter 13 | Variance
Analysis Main Page
Bailey, C. D., A. B. Collins, D. L. Collins and K. R. Lambert. 2009. An analysis of Southwest Airlines: Applying the Horngren, Datar, and Foster (2006) strategic profitability analysis approach. Issues in Accounting Education (November): 539-551.
Balakrishnan, R. and G. B. Sprinkle. 2002. Integrating profit variance analysis and capacity costing to provide better managerial information. Issues in Accounting Education (May): 149-161.
Bastable, C. W. and D. H. Bao. 1988. The fiction of sales-mix and sales-quantity variances. Accounting Horizons (June): 10-17.
Beam, T. J. 1973. Mix variance in gross profit analysis. Management Accounting (November): 38-40.
Berman, N. D. 1961. Profit analysis practices in an oil refining company. N.A.A. Bulletin (July): 63-68.
Borkowski, J. 1968. A system of order entry profit analysis. Management Accounting (July): 12-21.
Bower, J. L. 1987. Escape from quaking markets. Across the Board (February): 16-22.
Brady, D. W. 1971. The strategic forces of profit. Management Accounting (February): 17-20.
Brayton, G. N. 1985. Productivity measure aids in profit analysis. Management Accounting (January): 54-58.
Broom, H. N. 1950. Modified tabular presentation of gross profit variations. The Accounting Review (April): 193-194
Byrnes, J. and J. Wass. 2022. How enterprise profit management is revolutionizing costing. Cost Management (May/June): 24-27.
Carman, L. A. 1953. Variations in gross profits. The Accounting Review (July): 422-424.
Cheatham, C. 1987. Profit and productivity analysis revisited. Journal of Accountancy (July): 123-130.
Chen, J. T. 1986. Full and direct costing in profit variance analysis. Issues in Accounting Education (Fall): 282-292.
Chow, C. W., H. R. Toole and A. Wong-Boren. 1986. Make better decisions: Divide and conquer. Management Accounting (August): 41-45. (This article is related to profit analysis).
Christopher, W.F. 2000. A hands-on approach to profit management. Journal of Cost Management (September/October): 10-12.
Chumachenko, N. G. 1968. Once again: The volume-mix-price/cost budget variance analysis. The Accounting Review (October): 753-762.
Committee on Cost and Profitability Analyses for Marketing: Report. 1972. The Accounting Review (Supplement): 575, 577-615. (Committee members are listed in the Front matter).
Cook, J. D. 1973. Profitability analysis in the motor carrier industry. Management Accounting (May): 48-50.
Copeland, B. R. 1965. A case study in gross profit analysis. The Accounting Review (January): 214-219.
Donachie, R. J. 1964. Planning feedback - and control. N.A.A. Bulletin (March): 21-31. (Sales and production variances).
Drake, L. S. 1961. Effect of product mix changes on profit variance. N.A.A. Bulletin (October): 61-70.
Ellram, L. M. and E. Feitzinger. 1997. Using total profit analysis to model supply chain decisions. Journal of Cost Management (July/August): 12-21.
Epstein, M. J., P. Kumar and R. A. Westbrook. 2000.The drivers of customer and corporate profitability: Modeling, measuring, and managing the causal relationships. Advances in Management Accounting (9): 43-72.
Faulkner, G. L. 1952. Profit analysis for the magnet wire industry. N.A.C.A. Bulletin (September): 35-47.
Fish, E. R. 1967. Profitability reporting in a professional consulting firm. Management Accounting (March): 20-22.
FitzGerald, J. W. 1953. Accounting for variation in gross profit. The Accounting Review (January): 114-127.
Fordon, J. V. 1951. Profit variations. The Accounting Review (October): 574-576.
Fullerton, G. G. 1952. Accounting for variation in gross profit. The Accounting Review (April): 244-246.
Goodman, S. R. 1970. Techniques of Profitability Analysis. John Wiley & Sons. Review by R. E. Smith 1971.
Govindarajan, V. and J. K. Shank. 1989. Profit variance analysis: A strategic focus. Issues in Accounting Education (Fall): 396-410.
Groves, R., R. Manes and R. Sorensen. 1970. The application of the Hirsch-Dantzig "fixed charge" algorithm to profit planning: A formal statement of product profitability analysis. The Accounting Review (July): 481-489.
Hall, R., N. P. Galambos, and M. Karlsson. 1997. Constraint-based profitability analysis: Stepping beyond the Theory of Constraints. Journal of Cost Management (July/August): 6-10. (Summary).
Hayzen, A. J. and J. M. Reeve. 2000. Examining the relationships in productivity accounting. Management Accounting Quarterly (Summer): 32-39. (Summary).
Hobbs, J. B. 1964. Volume-mix-price/cost budget variance analysis: A proper approach. The Accounting Review (October): 905-913.
Israelsen, P. and J. M. Reeve. 1998. Profit reporting and analysis in complex market and manufacturing environments. Journal of Cost Management (July/August): 16-32.
James, J. V. 1963. Using the conversion income concept for better profit and loss analyses. N.A.A. Bulletin (July): 17-23.
Kauffman, N. L. and P. R. Sopariwala. 1995. Market share and market size variances in a multi-product environment: An evaluation of competing formulations. Journal of Accounting Education 13(4): 463-478.
Kerns, W. A. 1956. One approach to useful product profit statements. N.A.C.A. Bulletin (April): 997-1001.
Kerrigan, H. D. 1937. Analysis of variation in net profit. The Accounting Review (December): 429-432.
Lawler, W. and J. Livingstone. 1986. Profit and productivity analysis for small business. Journal of Accountancy (December): 190-196.
Malcom, R. E. 1978. The effect of product aggregation in determining sales variances. The Accounting Review (January): 162-169.
Manes, R. P. 1968. In a seminar on budget mix variances. The Accounting Review (October): 784-787.
Manes, R. P. 1983. Demand elasticities: Supplements to sales budget variance reports. The Accounting Review (January): 143-156.
Martin, J. R. Not dated. Chapter 13: Profit Analysis: An Overall Performance Evaluation - Part I. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter13
Martin, J. R. 1982. Multiproduct profit analysis: Contribution margin vs. Gross profit. Cost And Management (September-October): 22-27.
Martin, J. R. 1985. The complementary techniques of profit planning and performance analysis: A microcomputer application. Cost and Management (July-August): 25-29.
Martin, J. R. 1987. Integrating the major concepts and techniques of cost and management accounting: A recommendation. Issues in Accounting Education (Spring): 72-84.
Menssen, M. D. 1981. Eliminating low profit product lines. Management Accounting (March): 24-25, 33.
Ostalkiewicz, C. J. 1969. Market mix: The key to profitability. Management Accounting (January): 28-30.
Park, H. G. 1988. A graphical analysis of profit variances under absorption and direct costing. Journal of Accounting Education6(1): 139-147.
Peles, Y. C. 1989. On market share variance and market size variance. Issues in Accounting Education (Fall): 454-457.
Rand, J. H. Jr. 1927. The profit element. N.A.C.A. Bulletin (September 15).
Rawcliffe, G. A. 1957. Keep alert to your sales mix. N.A.C.A. Bulletin (June): 1273-1278.
Santori, P. 1987. Measuring product profitability in today's manufacturing environment. Journal of Cost Management (Fall): 19-24.
Schneiderman, A.M. 2000. Managing system profit. Journal of Cost Management (September/October): 33-39.
Shank, J. K. and N. C. Churchill. 1977. Variance analysis: A management-oriented approach. The Accounting Review (October): 950-957.
Shillinglaw, G. 1960. Divisional profit standards. Industrial Management Review (November): 11-19.
Siddel, G. F. 1959. Standard gross profit analysis in a multi-product smaller company. N.A.A. Bulletin (November): 85-88.
Singhania, M. and S. Sharma. 2017. Profitability and leverage analysis of Indian railways: Impact of cost-based indexation. Cost Management (July/August): 20-31.
Skantz, T. R. 1988. Budgeting and profit variance analysis using a financial planning language. Journal of Accounting Education 6(2): 309-323.
Sopariwala, P. R. 2003. Strategic analysis of operating income: An extension to Horngren, Foster and Datar. Journal of Accounting Education21(1): 25-42.
Stephenson, T. and J. Porter. 2011. Comparing budgets to performance. Strategic Finance (August): 36-43. (Excel budget).
Troxel, R. B. 1968. Profit analysis in the grain merchandising industry. Management Accounting (December): 30-32.
Wagner, J. J. 1988. Sales mix: The key to needed profit. Journal of Cost Management (Winter): 26-32.
Warthen, W. H. F. Jr. 1972. Mix variances in profit rate analysis. Management Accounting (June): 43-45.
White, L. R. and R. Lawson. 2019. Profitability analytics. Strategic Finance (July): 24-31.
Windal, F. W. 1963. Analysis of changes in gross profit. The Accounting Review (July): 619-622.
Winkworth, J. W. 1976. Profit analysis in the ready-mixed concrete industry. Management Accounting (March): 34-36.
Yurkee, W. H. 1950. Profit analysis by customers and products. N.A.C.A. Bulletin (September): 50-55.