Variance Analysis with PERT/COST.
扩展了PERT/COST方法，帮助成本会计教师用一两天时间回顾计划与控制循环，重点讲绩效衡量和责任会计，并讨论成本责任分配、联合成本分摊等难题。
Abstract ABSTRACT: This paper presents an extension of PERT/COST which cost accounting instructors can use as the basis for a one- or two-day review of the planning and control cycle. The article stresses performance measurement and responsibility accounting, but the illustrations provided can also be a useful vehicle for a class discussion of such thorny issues as (1) which costs should managers be held responsible for, (2) how should joint costs be allocated, and (3) should joint costs be included in performance reports?