A Note on Yield Variance and Mix Variance.
指出传统的产量差异和混合差异基于平均单价，会因计量单位不同而出现正负差异，导致决策失误，并提出基于生产成本的新差异计算方法。
Abstract ABSTRACT: The sales activity variance as well as the corresponding production variance are typically partitioned into a yield variance and a mix variance. These latter variances have a defect which can lead to dysfunctional decisions. Since these variances are based on an average unit price which varies with respect to the unit of measurement selected, the same real events can appear as positive or negative variances. Alternative variances for mix and yield which do not have the above defect are suggested, based on expressing the units of goods sold by their cost of production.