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Variance Analysis to Change in Return on Investment

Bhattacharya C D

IIMA Working Papers from Indian Institute of Management Ahmedabad, Research and Publication Department

Abstract: This paper applies the Variance analysis approach developed by Robert F.Lusch and William F. Bentz for analysing changes in return on investment of three units: DCM, Hindustan Lever and TELCO. It identifies the different factors that explain the difference or change in two ROI rates. Both an inter-period and inter-unit comparison have been made. The analysis is useful for purposes of financial reporting to shareholders. It can also be used for management planning and control.

Date: 1981-06-01
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Persistent link: https://EconPapers.repec.org/RePEc:iim:iimawp:wp00441

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