Variance Analysis Procedures as Motivational Devices
在委托代理模型中分析传统标准成本方差分析程序作为激励手段的作用，发现将成本分解为不同成分有助于解决激励问题，但最优方差调查策略比单人分析更复杂。
Traditional standard cost variance analysis procedures are examined as motivational devices in a principal-agent model. The reexpressing of a cost realization into components (such as individual factor price and quantity variances) is shown to be useful if an incentive problem exists and if the separate components are differentially correlated with the agent's behavior. Similarly, the investigation of selected variances is shown to have desirable motivational effects. However, the optimal variance investigation policy is shown to be far more subtle than those found in single-person analyses.