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.