6 UNDER MANAGEMENT BY EXCEPTION, MAN-VARIANCE. FOR EXAMPLE, SKILLED...

10-6 Under

management

by exception, man-

variance. For example, skilled workers with high

agers focus their attention on results that devi-

hourly rates of pay can be given duties that re-

ate from expectations. It is assumed that results

quire little skill and that call for low hourly rates

that meet expectations do not require investiga-

tion.

of pay, resulting in an unfavorable rate variance.