Finkler S A
Robert F. Wagner Graduate School of Public Service, New York University, New York.
J Nurs Adm. 1991 Jul-Aug;21(7-8):19-25.
The author reviews the concepts of flexible budget variance analysis, including the price, quantity, and volume variances generated by that technique. He also introduces the concept of acuity variance and provides direction on how such a variance measure can be calculated. Part II in this two-part series on variance analysis will look at how personal computers can be useful in the variance analysis process.
作者回顾了弹性预算差异分析的概念，包括该技术产生的价格、数量和产量差异。他还介绍了病情严重程度差异的概念，并就如何计算这种差异度量提供了指导。这个关于差异分析的系列文章分为两部分，第二部分将探讨个人计算机在差异分析过程中如何发挥作用。
