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Variance Analysis

Write an analytical summary of your learning outcomes from chapters 9 and 10. In addition to your analytical summary, address the following:

1.     As a manager, discuss how you would use or have used the concepts presented in chapters 9 and 10.

2.     Why might managers find a flexible-budget analysis more informative than static-budget analysis?

3.     How might a manager gain insight into the causes of flexible-budget variances for direct materials, labor, and overhead? Provide at least one numerical example to support your thoughts.


1.     Post your original discussion no later than day Sunday, October 20.Read and respond to at least 3 of your classmates’ posts. See the class syllabus for posting requirements.

2.     Be sure to support your work with specific citations using APA format

3.     Read a selection of your colleagues' postings using one or more of the following ways: