Management And Accounting Web

Mix and Yield Variance Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Mix & Yield Variance Main Page | Variance Analysis Main Page

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 yield variances. 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).