Human Information Processing for Decisions to Investigate Cost Variances
探讨管理者在调查标准成本差异时实际使用的信息处理方式，对比规范模型与实践中非正式模型的有效性，指出规范模型因假设不现实或信息需求复杂而未被广泛采用。
One important aspect of control processes is the analysis and investigation of standard cost variances provided in accounting reports. Much of the accounting literature on variance investigation advocates normative models which managers should use. Rarely has attention been given, however, to the effectiveness of such models relative to less formal models which might be used in practice.1 In a survey of formal (mathematical and statistical) cost variance investigation models, Kaplan [1975] speculated on possible reasons that such models apparently are not widely used in practice. One possibility was that the assumptions regarding the distribution of cost variances are not realistic. Another possibility is that the information requirements of the proposed variance investigation models have become too diverse and complex to be put into operation (given either cost or utilization constraints). Hence, various variance investigation models may not be implemented in practice because their marginal benefits do not exceed the marginal costs of implementing and operating them. Potential marginal benefits to be achieved by the use of models would be in the form of reduced alpha and beta errors and their associated penalties. The mar-