11 IF STANDARDS ARE USED TO FIND WHO TO HAS AT LEAST TWO TYPES OF V...

10-11 If standards are used to find who to

has at least two types of variances. A price vari-

blame for problems, they can breed resentment

ance focuses on the difference between stan-

and undermine morale. Standards should not be

dard and actual prices. A quantity variance is

used to conduct witch-hunts, or as a means of

concerned with the difference between the

finding someone to blame for problems.

standard quantity of input allowed for the actual

output and the actual amount of the input used.