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Applying variance analysis to energy efficiency tutorial exercise

This is an exercise we developed to teach undergraduate and postgraduate students how to apply variance analysis to energy efficiency. This allows for students to easily apply generic management accounting ideas to the practice of controlling energy.  

 

Materials

  • Applying variance analysis to energy efficiency tutorial exercise (DOCX, 22.8 KB) Download

Intended Audience and Usage

We used this in our second year, core Undergraduate Accounting subject as an in-class tutorial exercise.

We also use it in a Postgraduate Cost Accounting subject.

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