Please use this identifier to cite or link to this item: http://hdl.handle.net/11718/1223
Title: Variance analysis to changes in return of investment
Authors: Bhattacharya, C. D.
Keywords: Return on investment;Investment
Issue Date: 14-Mar-2010
Series/Report no.: WP;1981/365
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.
URI: http://hdl.handle.net/11718/1223
Appears in Collections:Working Papers

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