[{"data":1,"prerenderedAt":3082},["ShallowReactive",2],{"navigation_docs":3,"learnalog_locale_counterpart__zh_accounting_management-accounting_02-planning-control_20-budgeting-variances":1782,"-en-accounting-management-accounting-02-planning-control-20-budgeting-variances":1783,"-en-accounting-management-accounting-02-planning-control-20-budgeting-variances-surround":3077},[4,1038],{"title":5,"path":6,"stem":7,"children":8},"En","\u002Fen","en",[9,12,58,250,406,477,534,715,798,824,943],{"title":10,"path":6,"stem":11},"","en\u002Findex",{"title":13,"path":14,"stem":15,"children":16},"Research Skills and Academic Writing","\u002Fen\u002Facademic-writing","en\u002Facademic-writing\u002Findex",[17,18,22,26,30,34,38,42,46,50,54],{"title":13,"path":14,"stem":15},{"title":19,"path":20,"stem":21},"1. Research Questions, Scope, and Feasibility","\u002Fen\u002Facademic-writing\u002F01-research-questions-and-planning","en\u002Facademic-writing\u002F01-research-questions-and-planning",{"title":23,"path":24,"stem":25},"2. Search, Evaluate, and Read Evidence","\u002Fen\u002Facademic-writing\u002F02-reading-and-literature-matrix","en\u002Facademic-writing\u002F02-reading-and-literature-matrix",{"title":27,"path":28,"stem":29},"3. From Sources to Synthesis and Argument","\u002Fen\u002Facademic-writing\u002F03-arguments-outlines-and-paragraphs","en\u002Facademic-writing\u002F03-arguments-outlines-and-paragraphs",{"title":31,"path":32,"stem":33},"4. Literature Review and a Defensible Gap","\u002Fen\u002Facademic-writing\u002F04-writing-the-literature-review","en\u002Facademic-writing\u002F04-writing-the-literature-review",{"title":35,"path":36,"stem":37},"5. Research Design, Evidence, and Core Sections","\u002Fen\u002Facademic-writing\u002F05-core-sections-and-evidence","en\u002Facademic-writing\u002F05-core-sections-and-evidence",{"title":39,"path":40,"stem":41},"6. Citation, Paraphrasing, Integrity, and AI","\u002Fen\u002Facademic-writing\u002F06-citation-paraphrasing-and-integrity","en\u002Facademic-writing\u002F06-citation-paraphrasing-and-integrity",{"title":43,"path":44,"stem":45},"7. Revision, Review, and Submission","\u002Fen\u002Facademic-writing\u002F07-revision-style-and-submission","en\u002Facademic-writing\u002F07-revision-style-and-submission",{"title":47,"path":48,"stem":49},"8. Research Workbook","\u002Fen\u002Facademic-writing\u002F08-literature-review-checklist-and-template","en\u002Facademic-writing\u002F08-literature-review-checklist-and-template",{"title":51,"path":52,"stem":53},"9. Research Workflow and Tools","\u002Fen\u002Facademic-writing\u002F09-tools-for-academic-writing-and-literature-management","en\u002Facademic-writing\u002F09-tools-for-academic-writing-and-literature-management",{"title":55,"path":56,"stem":57},"10. Worked Project — From Question to Defensible Conclusion","\u002Fen\u002Facademic-writing\u002F10-worked-example-from-block-structure-to-question-chain","en\u002Facademic-writing\u002F10-worked-example-from-block-structure-to-question-chain",{"title":59,"path":60,"stem":61,"children":62,"page":249},"Accounting","\u002Fen\u002Faccounting","en\u002Faccounting",[63,69,87,93,193],{"title":64,"path":65,"stem":66,"children":67},"Accounting — From Evidence to Decisions","\u002Fen\u002Faccounting\u002F00-index","en\u002Faccounting\u002F00-index",[68],{"title":64,"path":65,"stem":66},{"title":70,"path":71,"stem":72,"children":73},"Accounting Appendix","\u002Fen\u002Faccounting\u002Fappendix","en\u002Faccounting\u002Fappendix\u002Findex",[74,75,79,83],{"title":70,"path":71,"stem":72},{"title":76,"path":77,"stem":78},"Worked Examples and Error Diagnosis","\u002Fen\u002Faccounting\u002Fappendix\u002F24-examples-pitfalls","en\u002Faccounting\u002Fappendix\u002F24-examples-pitfalls",{"title":80,"path":81,"stem":82},"Accounting Glossary","\u002Fen\u002Faccounting\u002Fappendix\u002F26-glossary","en\u002Faccounting\u002Fappendix\u002F26-glossary",{"title":84,"path":85,"stem":86},"Reading and Evidence Map","\u002Fen\u002Faccounting\u002Fappendix\u002F27-reading-map","en\u002Faccounting\u002Fappendix\u002F27-reading-map",{"title":88,"path":89,"stem":90,"children":91},"Northstar Record-to-Decision Capstone","\u002Fen\u002Faccounting\u002Fcapstone","en\u002Faccounting\u002Fcapstone\u002Findex",[92],{"title":88,"path":89,"stem":90},{"title":94,"path":95,"stem":96,"children":97},"Financial Accounting","\u002Fen\u002Faccounting\u002Ffinancial-accounting","en\u002Faccounting\u002Ffinancial-accounting\u002Findex",[98,99,117,131,165,179],{"title":94,"path":95,"stem":96},{"title":100,"path":101,"stem":102,"children":103},"1. Foundations","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002Findex",[104,105,109,113],{"title":100,"path":101,"stem":102},{"title":106,"path":107,"stem":108},"Objectives and Qualitative Characteristics","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F01-objectives-qualitative-characteristics","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F01-objectives-qualitative-characteristics",{"title":110,"path":111,"stem":112},"Equation and Elements","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F02-equation-elements","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F02-equation-elements",{"title":114,"path":115,"stem":116},"Accrual Basis, Estimates and Periods","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F03-accounting-bases-principles","en\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F03-accounting-bases-principles",{"title":118,"path":119,"stem":120,"children":121},"2. Recording Transactions","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions","en\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002Findex",[122,123,127],{"title":118,"path":119,"stem":120},{"title":124,"path":125,"stem":126},"Double-Entry and Debit\u002FCredit","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F04-double-entry-dr-cr","en\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F04-double-entry-dr-cr",{"title":128,"path":129,"stem":130},"Accounting Cycle","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F05-accounting-cycle","en\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F05-accounting-cycle",{"title":132,"path":133,"stem":134,"children":135},"3. Measurement and Adjustments","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002Findex",[136,137,141,145,149,153,157,161],{"title":132,"path":133,"stem":134},{"title":138,"path":139,"stem":140},"Revenue Recognition","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F07-revenue-recognition","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F07-revenue-recognition",{"title":142,"path":143,"stem":144},"Inventory","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F08-inventory","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F08-inventory",{"title":146,"path":147,"stem":148},"Receivables and Expected Credit Losses","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F09-receivables","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F09-receivables",{"title":150,"path":151,"stem":152},"Property, Plant and Equipment","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F10-ppe","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F10-ppe",{"title":154,"path":155,"stem":156},"Intangible Assets","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F11-intangibles","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F11-intangibles",{"title":158,"path":159,"stem":160},"Leases","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F12-leases","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F12-leases",{"title":162,"path":163,"stem":164},"Current and Deferred Income Tax","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F13-income-tax","en\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F13-income-tax",{"title":166,"path":167,"stem":168,"children":169},"4. Reporting and Cash","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash","en\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002Findex",[170,171,175],{"title":166,"path":167,"stem":168},{"title":172,"path":173,"stem":174},"Linked Financial Statements","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F06-financial-statements","en\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F06-financial-statements",{"title":176,"path":177,"stem":178},"Cash, Reconciliation and Internal Control","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F14-cash-control","en\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F14-cash-control",{"title":180,"path":181,"stem":182,"children":183},"5. Analysis and Comparison","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison","en\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002Findex",[184,185,189],{"title":180,"path":181,"stem":182},{"title":186,"path":187,"stem":188},"Ratio Analysis","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F15-ratio-analysis","en\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F15-ratio-analysis",{"title":190,"path":191,"stem":192},"IFRS versus US GAAP","\u002Fen\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F25-ifrs-gaap","en\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F25-ifrs-gaap",{"title":194,"path":195,"stem":196,"children":197},"Management Accounting","\u002Fen\u002Faccounting\u002Fmanagement-accounting","en\u002Faccounting\u002Fmanagement-accounting\u002Findex",[198,199,217,235],{"title":194,"path":195,"stem":196},{"title":200,"path":201,"stem":202,"children":203},"1. Cost Foundations","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002Findex",[204,205,209,213],{"title":200,"path":201,"stem":202},{"title":206,"path":207,"stem":208},"Cost Concepts and Behaviour","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F16-cost-concepts","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F16-cost-concepts",{"title":210,"path":211,"stem":212},"Costing Systems","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F17-costing-systems","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F17-costing-systems",{"title":214,"path":215,"stem":216},"Variable and Absorption Costing","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F19-variable-vs-absorption","en\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F19-variable-vs-absorption",{"title":218,"path":219,"stem":220,"children":221},"2. Planning and Control","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002Findex",[222,223,227,231],{"title":218,"path":219,"stem":220},{"title":224,"path":225,"stem":226},"Cost–Volume–Profit Analysis","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F18-cvp-analysis","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F18-cvp-analysis",{"title":228,"path":229,"stem":230},"Budgeting and Variance Analysis","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F20-budgeting-variances","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F20-budgeting-variances",{"title":232,"path":233,"stem":234},"Performance Measurement","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F21-performance-measurement","en\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F21-performance-measurement",{"title":236,"path":237,"stem":238,"children":239},"3. Decisions and Investment","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment","en\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002Findex",[240,241,245],{"title":236,"path":237,"stem":238},{"title":242,"path":243,"stem":244},"Short-Term Decisions","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F22-short-term-decisions","en\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F22-short-term-decisions",{"title":246,"path":247,"stem":248},"Capital Budgeting","\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F23-capital-budgeting","en\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F23-capital-budgeting",false,{"title":251,"path":252,"stem":253,"children":254,"page":249},"Business Analytics","\u002Fen\u002Fbusiness-analytics","en\u002Fbusiness-analytics",[255,261,279,305,335,365,383,400],{"title":256,"path":257,"stem":258,"children":259},"Business Analytics — From Data to Defensible Action","\u002Fen\u002Fbusiness-analytics\u002F00-index","en\u002Fbusiness-analytics\u002F00-index",[260],{"title":256,"path":257,"stem":258},{"title":262,"path":263,"stem":264,"children":265},"0. Decision and Data Foundations","\u002Fen\u002Fbusiness-analytics\u002F00-intro","en\u002Fbusiness-analytics\u002F00-intro\u002Findex",[266,267,271,275],{"title":262,"path":263,"stem":264},{"title":268,"path":269,"stem":270},"Decision Framing","\u002Fen\u002Fbusiness-analytics\u002F00-intro\u002F01-decision-framing","en\u002Fbusiness-analytics\u002F00-intro\u002F01-decision-framing",{"title":272,"path":273,"stem":274},"Data Contracts","\u002Fen\u002Fbusiness-analytics\u002F00-intro\u002F02-data-contracts","en\u002Fbusiness-analytics\u002F00-intro\u002F02-data-contracts",{"title":276,"path":277,"stem":278},"Reproducible Analytics Workflow","\u002Fen\u002Fbusiness-analytics\u002F00-intro\u002F03-reproducible-workflow","en\u002Fbusiness-analytics\u002F00-intro\u002F03-reproducible-workflow",{"title":280,"path":281,"stem":282,"children":283},"1. Descriptive Analytics","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive","en\u002Fbusiness-analytics\u002F01-descriptive\u002Findex",[284,285,289,293,297,301],{"title":280,"path":281,"stem":282},{"title":286,"path":287,"stem":288},"Distributions and Exploratory Data Analysis","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F04-distributions-eda","en\u002Fbusiness-analytics\u002F01-descriptive\u002F04-distributions-eda",{"title":290,"path":291,"stem":292},"KPIs and Denominators","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F05-kpis-denominators","en\u002Fbusiness-analytics\u002F01-descriptive\u002F05-kpis-denominators",{"title":294,"path":295,"stem":296},"Segments, Cohorts and Funnels","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F06-segmentation-cohorts-funnels","en\u002Fbusiness-analytics\u002F01-descriptive\u002F06-segmentation-cohorts-funnels",{"title":298,"path":299,"stem":300},"Visual Evidence and Data Stories","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F07-visualisation-story","en\u002Fbusiness-analytics\u002F01-descriptive\u002F07-visualisation-story",{"title":302,"path":303,"stem":304},"Experiments and Causal Boundaries","\u002Fen\u002Fbusiness-analytics\u002F01-descriptive\u002F08-experiments-causal-boundary","en\u002Fbusiness-analytics\u002F01-descriptive\u002F08-experiments-causal-boundary",{"title":306,"path":307,"stem":308,"children":309},"2. Predictive Analytics","\u002Fen\u002Fbusiness-analytics\u002F02-predictive","en\u002Fbusiness-analytics\u002F02-predictive\u002Findex",[310,311,315,319,323,327,331],{"title":306,"path":307,"stem":308},{"title":312,"path":313,"stem":314},"Validation, Baselines and Leakage","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F09-validation-leakage","en\u002Fbusiness-analytics\u002F02-predictive\u002F09-validation-leakage",{"title":316,"path":317,"stem":318},"Regression and Forecasting","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F10-regression-forecasting","en\u002Fbusiness-analytics\u002F02-predictive\u002F10-regression-forecasting",{"title":320,"path":321,"stem":322},"Classification and Calibration","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F11-classification-calibration","en\u002Fbusiness-analytics\u002F02-predictive\u002F11-classification-calibration",{"title":324,"path":325,"stem":326},"Trees and Ensembles","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F12-trees-ensembles","en\u002Fbusiness-analytics\u002F02-predictive\u002F12-trees-ensembles",{"title":328,"path":329,"stem":330},"Decision Metrics and Thresholds","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F13-decision-metrics-thresholds","en\u002Fbusiness-analytics\u002F02-predictive\u002F13-decision-metrics-thresholds",{"title":332,"path":333,"stem":334},"Explainability, Monitoring and Drift","\u002Fen\u002Fbusiness-analytics\u002F02-predictive\u002F14-explainability-drift","en\u002Fbusiness-analytics\u002F02-predictive\u002F14-explainability-drift",{"title":336,"path":337,"stem":338,"children":339},"3. Prescriptive Analytics","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive","en\u002Fbusiness-analytics\u002F03-prescriptive\u002Findex",[340,341,345,349,353,357,361],{"title":336,"path":337,"stem":338},{"title":342,"path":343,"stem":344},"Decision-Making under Uncertainty","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F15-decision-uncertainty","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F15-decision-uncertainty",{"title":346,"path":347,"stem":348},"Linear Optimisation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F16-linear-optimization","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F16-linear-optimization",{"title":350,"path":351,"stem":352},"Inventory and Allocation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F17-inventory-allocation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F17-inventory-allocation",{"title":354,"path":355,"stem":356},"Queueing and Simulation","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F18-queueing-simulation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F18-queueing-simulation",{"title":358,"path":359,"stem":360},"Pricing and Revenue Management","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F19-pricing-experimentation","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F19-pricing-experimentation",{"title":362,"path":363,"stem":364},"Causal Targeting and Policy Learning","\u002Fen\u002Fbusiness-analytics\u002F03-prescriptive\u002F20-causal-targeting","en\u002Fbusiness-analytics\u002F03-prescriptive\u002F20-causal-targeting",{"title":366,"path":367,"stem":368,"children":369},"4. Deployment and Governance","\u002Fen\u002Fbusiness-analytics\u002F04-deployment","en\u002Fbusiness-analytics\u002F04-deployment\u002Findex",[370,371,375,379],{"title":366,"path":367,"stem":368},{"title":372,"path":373,"stem":374},"Data Products and Monitoring","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F21-data-products-monitoring","en\u002Fbusiness-analytics\u002F04-deployment\u002F21-data-products-monitoring",{"title":376,"path":377,"stem":378},"Governance, Fairness and Privacy","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F22-governance-fairness-privacy","en\u002Fbusiness-analytics\u002F04-deployment\u002F22-governance-fairness-privacy",{"title":380,"path":381,"stem":382},"Adoption and Business Value","\u002Fen\u002Fbusiness-analytics\u002F04-deployment\u002F23-adoption-value","en\u002Fbusiness-analytics\u002F04-deployment\u002F23-adoption-value",{"title":384,"path":385,"stem":386,"children":387},"Appendix and Revision Tools","\u002Fen\u002Fbusiness-analytics\u002Fappendix","en\u002Fbusiness-analytics\u002Fappendix\u002Findex",[388,389,393,397],{"title":384,"path":385,"stem":386},{"title":390,"path":391,"stem":392},"Formula and Decision Map","\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F24-formula-map","en\u002Fbusiness-analytics\u002Fappendix\u002F24-formula-map",{"title":394,"path":395,"stem":396},"Worked Examples and Pitfalls","\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F25-worked-examples-pitfalls","en\u002Fbusiness-analytics\u002Fappendix\u002F25-worked-examples-pitfalls",{"title":84,"path":398,"stem":399},"\u002Fen\u002Fbusiness-analytics\u002Fappendix\u002F26-reading-map","en\u002Fbusiness-analytics\u002Fappendix\u002F26-reading-map",{"title":401,"path":402,"stem":403,"children":404},"Capstone — The Evening Delivery Promise","\u002Fen\u002Fbusiness-analytics\u002Fcapstone","en\u002Fbusiness-analytics\u002Fcapstone\u002Findex",[405],{"title":401,"path":402,"stem":403},{"title":407,"path":408,"stem":409,"children":410,"page":249},"Financial Economic Time Series","\u002Fen\u002Ffinancial-economic-time-series","en\u002Ffinancial-economic-time-series",[411,417,423,429,435,441,447,453,459,465,471],{"title":412,"path":413,"stem":414,"children":415},"Financial and Economic Time Series — Course Guide","\u002Fen\u002Ffinancial-economic-time-series\u002F00-intro","en\u002Ffinancial-economic-time-series\u002F00-intro\u002Findex",[416],{"title":412,"path":413,"stem":414},{"title":418,"path":419,"stem":420,"children":421},"Three Versions of Time Series","\u002Fen\u002Ffinancial-economic-time-series\u002F01-bridge","en\u002Ffinancial-economic-time-series\u002F01-bridge\u002Findex",[422],{"title":418,"path":419,"stem":420},{"title":424,"path":425,"stem":426,"children":427},"Data, Clocks, and Transformations","\u002Fen\u002Ffinancial-economic-time-series\u002F02-data-transformations","en\u002Ffinancial-economic-time-series\u002F02-data-transformations\u002Findex",[428],{"title":424,"path":425,"stem":426},{"title":430,"path":431,"stem":432,"children":433},"Predictive Regressions and Persistent Predictors","\u002Fen\u002Ffinancial-economic-time-series\u002F03-predictive-regressions","en\u002Ffinancial-economic-time-series\u002F03-predictive-regressions\u002Findex",[434],{"title":430,"path":431,"stem":432},{"title":436,"path":437,"stem":438,"children":439},"Volatility, Tails, and Financial Risk","\u002Fen\u002Ffinancial-economic-time-series\u002F04-volatility-risk","en\u002Ffinancial-economic-time-series\u002F04-volatility-risk\u002Findex",[440],{"title":436,"path":437,"stem":438},{"title":442,"path":443,"stem":444,"children":445},"Unit Roots, Cointegration, and Error Correction","\u002Fen\u002Ffinancial-economic-time-series\u002F05-unit-roots-cointegration","en\u002Ffinancial-economic-time-series\u002F05-unit-roots-cointegration\u002Findex",[446],{"title":442,"path":443,"stem":444},{"title":448,"path":449,"stem":450,"children":451},"VAR, Structural Identification, and Local Projections","\u002Fen\u002Ffinancial-economic-time-series\u002F06-var-identification","en\u002Ffinancial-economic-time-series\u002F06-var-identification\u002Findex",[452],{"title":448,"path":449,"stem":450},{"title":454,"path":455,"stem":456,"children":457},"State Space, Mixed Frequency, and Nowcasting","\u002Fen\u002Ffinancial-economic-time-series\u002F07-state-space-nowcasting","en\u002Ffinancial-economic-time-series\u002F07-state-space-nowcasting\u002Findex",[458],{"title":454,"path":455,"stem":456},{"title":460,"path":461,"stem":462,"children":463},"Forecast Evaluation for Decisions","\u002Fen\u002Ffinancial-economic-time-series\u002F08-forecast-evaluation","en\u002Ffinancial-economic-time-series\u002F08-forecast-evaluation\u002Findex",[464],{"title":460,"path":461,"stem":462},{"title":466,"path":467,"stem":468,"children":469},"Integrated R Laboratory","\u002Fen\u002Ffinancial-economic-time-series\u002F09-r-laboratory","en\u002Ffinancial-economic-time-series\u002F09-r-laboratory\u002Findex",[470],{"title":466,"path":467,"stem":468},{"title":472,"path":473,"stem":474,"children":475},"Capstones, Data, and Reading Ladder","\u002Fen\u002Ffinancial-economic-time-series\u002F10-capstone-readings","en\u002Ffinancial-economic-time-series\u002F10-capstone-readings\u002Findex",[476],{"title":472,"path":473,"stem":474},{"title":478,"path":479,"stem":480,"children":481,"page":249},"Intro To Economics","\u002Fen\u002Fintro-to-economics","en\u002Fintro-to-economics",[482,486,490,494,498,502,506,510,514,518,522,526,530],{"title":483,"path":484,"stem":485},"Introduction to Economics — Decisions, Markets, and the Macroeconomy","\u002Fen\u002Fintro-to-economics\u002F00-intro","en\u002Fintro-to-economics\u002F00-intro",{"title":487,"path":488,"stem":489},"Chapter 1 — Choice, Opportunity Cost, and Trade","\u002Fen\u002Fintro-to-economics\u002F01-foundations","en\u002Fintro-to-economics\u002F01-foundations",{"title":491,"path":492,"stem":493},"Chapter 2 — Demand, Supply, Equilibrium, and Welfare","\u002Fen\u002Fintro-to-economics\u002F02-demand-and-supply","en\u002Fintro-to-economics\u002F02-demand-and-supply",{"title":495,"path":496,"stem":497},"Chapter 3 — Elasticity, Revenue, and Tax Incidence","\u002Fen\u002Fintro-to-economics\u002F03-elasticity","en\u002Fintro-to-economics\u002F03-elasticity",{"title":499,"path":500,"stem":501},"Chapter 4 — Firms, Market Power, and Market Failure","\u002Fen\u002Fintro-to-economics\u002F04-market-structures","en\u002Fintro-to-economics\u002F04-market-structures",{"title":503,"path":504,"stem":505},"Chapter 5 — GDP, Income, Wealth, and Welfare","\u002Fen\u002Fintro-to-economics\u002F05-gdp-and-wealth","en\u002Fintro-to-economics\u002F05-gdp-and-wealth",{"title":507,"path":508,"stem":509},"Chapter 6 — Inflation, Purchasing Power, and Labour Markets","\u002Fen\u002Fintro-to-economics\u002F06-inflation-and-unemployment","en\u002Fintro-to-economics\u002F06-inflation-and-unemployment",{"title":511,"path":512,"stem":513},"Chapter 7 — Productivity, Technology, and Economic Growth","\u002Fen\u002Fintro-to-economics\u002F07-economic-growth","en\u002Fintro-to-economics\u002F07-economic-growth",{"title":515,"path":516,"stem":517},"Chapter 8 — Money, Credit, and Banking","\u002Fen\u002Fintro-to-economics\u002F08-money-and-banking","en\u002Fintro-to-economics\u002F08-money-and-banking",{"title":519,"path":520,"stem":521},"Chapter 9 — Business Cycles, AD–AS, and Monetary Policy","\u002Fen\u002Fintro-to-economics\u002F09-monetary-policy-and-ad-as","en\u002Fintro-to-economics\u002F09-monetary-policy-and-ad-as",{"title":523,"path":524,"stem":525},"Chapter 10 — Fiscal Policy, Distribution, and Public Debt","\u002Fen\u002Fintro-to-economics\u002F10-fiscal-policy","en\u002Fintro-to-economics\u002F10-fiscal-policy",{"title":527,"path":528,"stem":529},"Chapter 11 — Trade, Capital Flows, and Exchange Rates","\u002Fen\u002Fintro-to-economics\u002F11-open-economy-and-exchange-rates","en\u002Fintro-to-economics\u002F11-open-economy-and-exchange-rates",{"title":531,"path":532,"stem":533},"Chapter 12 — Integrated Economic Analysis Studio","\u002Fen\u002Fintro-to-economics\u002F12-review-and-case-studies","en\u002Fintro-to-economics\u002F12-review-and-case-studies",{"title":535,"path":536,"stem":537,"children":538,"page":249},"Microeconometrics","\u002Fen\u002Fmicroeconometrics","en\u002Fmicroeconometrics",[539,557,563,581,603,629,651,673,691,709],{"title":540,"path":541,"stem":542,"children":543},"0. Causal Questions and Designs","\u002Fen\u002Fmicroeconometrics\u002F00-foundations","en\u002Fmicroeconometrics\u002F00-foundations\u002Findex",[544,545,549,553],{"title":540,"path":541,"stem":542},{"title":546,"path":547,"stem":548},"Causal Questions and Estimands","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F01-causal-question-estimands","en\u002Fmicroeconometrics\u002F00-foundations\u002F01-causal-question-estimands",{"title":550,"path":551,"stem":552},"Potential Outcomes and Experiments","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F02-potential-outcomes-experiments","en\u002Fmicroeconometrics\u002F00-foundations\u002F02-potential-outcomes-experiments",{"title":554,"path":555,"stem":556},"Causal Diagrams and Controls","\u002Fen\u002Fmicroeconometrics\u002F00-foundations\u002F03-dags-controls","en\u002Fmicroeconometrics\u002F00-foundations\u002F03-dags-controls",{"title":558,"path":559,"stem":560,"children":561},"Microeconometrics — Designing Credible Counterfactuals","\u002Fen\u002Fmicroeconometrics\u002F00-index","en\u002Fmicroeconometrics\u002F00-index",[562],{"title":558,"path":559,"stem":560},{"title":564,"path":565,"stem":566,"children":567},"1. Regression and Inference","\u002Fen\u002Fmicroeconometrics\u002F01-regression","en\u002Fmicroeconometrics\u002F01-regression\u002Findex",[568,569,573,577],{"title":564,"path":565,"stem":566},{"title":570,"path":571,"stem":572},"OLS as a Projection","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F04-ols-projection","en\u002Fmicroeconometrics\u002F01-regression\u002F04-ols-projection",{"title":574,"path":575,"stem":576},"FWL, Selection and Controls","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F05-fwl-selection-controls","en\u002Fmicroeconometrics\u002F01-regression\u002F05-fwl-selection-controls",{"title":578,"path":579,"stem":580},"Inference and Clustering","\u002Fen\u002Fmicroeconometrics\u002F01-regression\u002F06-inference-clustering","en\u002Fmicroeconometrics\u002F01-regression\u002F06-inference-clustering",{"title":582,"path":583,"stem":584,"children":585},"2. Instruments and Panel Data","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel","en\u002Fmicroeconometrics\u002F02-iv-panel\u002Findex",[586,587,591,595,599],{"title":582,"path":583,"stem":584},{"title":588,"path":589,"stem":590},"Instrumental Variables","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F07-iv-identification","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F07-iv-identification",{"title":592,"path":593,"stem":594},"Weak Instruments and LATE","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F08-weak-iv-late","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F08-weak-iv-late",{"title":596,"path":597,"stem":598},"Panel Fixed Effects","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F09-panel-fixed-effects","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F09-panel-fixed-effects",{"title":600,"path":601,"stem":602},"Dynamic Panels and Limits","\u002Fen\u002Fmicroeconometrics\u002F02-iv-panel\u002F10-dynamic-panel","en\u002Fmicroeconometrics\u002F02-iv-panel\u002F10-dynamic-panel",{"title":604,"path":605,"stem":606,"children":607},"3. Policy Evaluation Designs","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs","en\u002Fmicroeconometrics\u002F03-policy-designs\u002Findex",[608,609,613,617,621,625],{"title":604,"path":605,"stem":606},{"title":610,"path":611,"stem":612},"Difference-in-Differences","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F11-did-core","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F11-did-core",{"title":614,"path":615,"stem":616},"Staggered DID and Event Studies","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F12-staggered-event-studies","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F12-staggered-event-studies",{"title":618,"path":619,"stem":620},"Regression Discontinuity","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F13-rdd","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F13-rdd",{"title":622,"path":623,"stem":624},"Matching, Weighting and Overlap","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F14-matching-weighting","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F14-matching-weighting",{"title":626,"path":627,"stem":628},"Synthetic Control","\u002Fen\u002Fmicroeconometrics\u002F03-policy-designs\u002F15-synthetic-control","en\u002Fmicroeconometrics\u002F03-policy-designs\u002F15-synthetic-control",{"title":630,"path":631,"stem":632,"children":633},"Module 4 — Choice and Limited Outcomes","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002Findex",[634,635,639,643,647],{"title":630,"path":631,"stem":632},{"title":636,"path":637,"stem":638},"Binary Choice","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F16-binary-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F16-binary-choice",{"title":640,"path":641,"stem":642},"Multinomial and Ordered Choice","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F17-multinomial-choice","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F17-multinomial-choice",{"title":644,"path":645,"stem":646},"Count Outcomes","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F18-count-outcomes","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F18-count-outcomes",{"title":648,"path":649,"stem":650},"Censoring, Truncation and Selection","\u002Fen\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F19-censoring-selection","en\u002Fmicroeconometrics\u002F04-outcomes-choice\u002F19-censoring-selection",{"title":652,"path":653,"stem":654,"children":655},"Module 5 — Modern Causal Analysis","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal","en\u002Fmicroeconometrics\u002F05-modern-causal\u002Findex",[656,657,661,665,669],{"title":652,"path":653,"stem":654},{"title":658,"path":659,"stem":660},"Double Machine Learning","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F20-dml","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F20-dml",{"title":662,"path":663,"stem":664},"Heterogeneity and Policy Learning","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F21-heterogeneity-policy","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F21-heterogeneity-policy",{"title":666,"path":667,"stem":668},"Sensitivity and Partial Identification","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F22-sensitivity-partial-id","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F22-sensitivity-partial-id",{"title":670,"path":671,"stem":672},"External Validity and Transport","\u002Fen\u002Fmicroeconometrics\u002F05-modern-causal\u002F23-external-validity","en\u002Fmicroeconometrics\u002F05-modern-causal\u002F23-external-validity",{"title":674,"path":675,"stem":676,"children":677},"Module 6 — From Data to Auditable Evidence","\u002Fen\u002Fmicroeconometrics\u002F06-workflow","en\u002Fmicroeconometrics\u002F06-workflow\u002Findex",[678,679,683,687],{"title":674,"path":675,"stem":676},{"title":680,"path":681,"stem":682},"Data Provenance","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F24-data-provenance","en\u002Fmicroeconometrics\u002F06-workflow\u002F24-data-provenance",{"title":684,"path":685,"stem":686},"Reproducibility and Reporting","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F25-reproducibility-reporting","en\u002Fmicroeconometrics\u002F06-workflow\u002F25-reproducibility-reporting",{"title":688,"path":689,"stem":690},"Paper and Evidence Audit","\u002Fen\u002Fmicroeconometrics\u002F06-workflow\u002F26-paper-audit","en\u002Fmicroeconometrics\u002F06-workflow\u002F26-paper-audit",{"title":692,"path":693,"stem":694,"children":695},"Appendix — Revision and Evidence Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix","en\u002Fmicroeconometrics\u002Fappendix\u002Findex",[696,697,701,705],{"title":692,"path":693,"stem":694},{"title":698,"path":699,"stem":700},"Formula and Design Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F27-formula-design-map","en\u002Fmicroeconometrics\u002Fappendix\u002F27-formula-design-map",{"title":702,"path":703,"stem":704},"Ten Worked Microeconometric Pitfalls","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F28-worked-pitfalls","en\u002Fmicroeconometrics\u002Fappendix\u002F28-worked-pitfalls",{"title":706,"path":707,"stem":708},"Reading and Software Map","\u002Fen\u002Fmicroeconometrics\u002Fappendix\u002F29-reading-software-map","en\u002Fmicroeconometrics\u002Fappendix\u002F29-reading-software-map",{"title":710,"path":711,"stem":712,"children":713},"Capstone — Should Northbridge Expand Pathways?","\u002Fen\u002Fmicroeconometrics\u002Fcapstone","en\u002Fmicroeconometrics\u002Fcapstone\u002Findex",[714],{"title":710,"path":711,"stem":712},{"title":716,"path":717,"stem":718,"children":719,"page":249},"Microeconomics","\u002Fen\u002Fmicroeconomics","en\u002Fmicroeconomics",[720,726,732,738,744,750,756,762,768,774,780,786,792],{"title":721,"path":722,"stem":723,"children":724},"Advanced Microeconomics — Course Guide","\u002Fen\u002Fmicroeconomics\u002F00-intro","en\u002Fmicroeconomics\u002F00-intro\u002Findex",[725],{"title":721,"path":722,"stem":723},{"title":727,"path":728,"stem":729,"children":730},"Module 1 — Choice, Duality, and Revealed Preference","\u002Fen\u002Fmicroeconomics\u002F01-fundations","en\u002Fmicroeconomics\u002F01-fundations\u002Findex",[731],{"title":727,"path":728,"stem":729},{"title":733,"path":734,"stem":735,"children":736},"Module 2 — Comparative Statics and Welfare Measurement","\u002Fen\u002Fmicroeconomics\u002F02-comparative-statics","en\u002Fmicroeconomics\u002F02-comparative-statics\u002Findex",[737],{"title":733,"path":734,"stem":735},{"title":739,"path":740,"stem":741,"children":742},"Module 3 — Choice under Risk and Insurance","\u002Fen\u002Fmicroeconomics\u002F03-uncertainty","en\u002Fmicroeconomics\u002F03-uncertainty\u002Findex",[743],{"title":739,"path":740,"stem":741},{"title":745,"path":746,"stem":747,"children":748},"Module 4 — General Equilibrium and Welfare","\u002Fen\u002Fmicroeconomics\u002F04-general-equilibrium","en\u002Fmicroeconomics\u002F04-general-equilibrium\u002Findex",[749],{"title":745,"path":746,"stem":747},{"title":751,"path":752,"stem":753,"children":754},"Module 5 — Static, Dynamic, and Repeated Games","\u002Fen\u002Fmicroeconomics\u002F05-game-theory","en\u002Fmicroeconomics\u002F05-game-theory\u002Findex",[755],{"title":751,"path":752,"stem":753},{"title":757,"path":758,"stem":759,"children":760},"Module 6 — Oligopoly, Entry, and Algorithmic Pricing","\u002Fen\u002Fmicroeconomics\u002F06-oligopoly","en\u002Fmicroeconomics\u002F06-oligopoly\u002Findex",[761],{"title":757,"path":758,"stem":759},{"title":763,"path":764,"stem":765,"children":766},"Module 7 — Information Economics and Contracts","\u002Fen\u002Fmicroeconomics\u002F07-information-economics","en\u002Fmicroeconomics\u002F07-information-economics\u002Findex",[767],{"title":763,"path":764,"stem":765},{"title":769,"path":770,"stem":771,"children":772},"Module 8 — Mechanism Design and Auctions","\u002Fen\u002Fmicroeconomics\u002F08-mechanism-design","en\u002Fmicroeconomics\u002F08-mechanism-design\u002Findex",[773],{"title":769,"path":770,"stem":771},{"title":775,"path":776,"stem":777,"children":778},"Module 9 — Behavioural and Experimental Microeconomics","\u002Fen\u002Fmicroeconomics\u002F09-behavioural-economics","en\u002Fmicroeconomics\u002F09-behavioural-economics\u002Findex",[779],{"title":775,"path":776,"stem":777},{"title":781,"path":782,"stem":783,"children":784},"Module 10 — Externalities, Public Goods, and Collective Action","\u002Fen\u002Fmicroeconomics\u002F10-externalities-public-goods","en\u002Fmicroeconomics\u002F10-externalities-public-goods\u002Findex",[785],{"title":781,"path":782,"stem":783},{"title":787,"path":788,"stem":789,"children":790},"Module 11 — Matching and Market Design","\u002Fen\u002Fmicroeconomics\u002F11-market-design","en\u002Fmicroeconomics\u002F11-market-design\u002Findex",[791],{"title":787,"path":788,"stem":789},{"title":793,"path":794,"stem":795,"children":796},"Module 12 — Integrated Microeconomic Design Studio","\u002Fen\u002Fmicroeconomics\u002F12-review","en\u002Fmicroeconomics\u002F12-review\u002Findex",[797],{"title":793,"path":794,"stem":795},{"title":799,"path":800,"stem":801,"children":802},"Playground","\u002Fen\u002Fplayground","en\u002Fplayground\u002Findex",[803,804,808,812,816,820],{"title":799,"path":800,"stem":801},{"title":805,"path":806,"stem":807},"Typst Plugin Playground","\u002Fen\u002Fplayground\u002F01-typstex","en\u002Fplayground\u002F01-typstex",{"title":809,"path":810,"stem":811},"Citation Plugin Test","\u002Fen\u002Fplayground\u002F02-citation","en\u002Fplayground\u002F02-citation",{"title":813,"path":814,"stem":815},"Pyodide Playground","\u002Fen\u002Fplayground\u002F03-pyodide","en\u002Fplayground\u002F03-pyodide",{"title":817,"path":818,"stem":819},"WebR Playground","\u002Fen\u002Fplayground\u002F04-webr","en\u002Fplayground\u002F04-webr",{"title":821,"path":822,"stem":823},"Chart.js Visualizations","\u002Fen\u002Fplayground\u002F05-chartjs","en\u002Fplayground\u002F05-chartjs",{"title":825,"path":826,"stem":827,"children":828,"page":249},"Statistics For Insurance","\u002Fen\u002Fstatistics-for-insurance","en\u002Fstatistics-for-insurance",[829,835,857,883,905,927,937],{"title":830,"path":831,"stem":832,"children":833},"Statistics for General Insurance","\u002Fen\u002Fstatistics-for-insurance\u002F01-intro","en\u002Fstatistics-for-insurance\u002F01-intro\u002Findex",[834],{"title":830,"path":831,"stem":832},{"title":836,"path":837,"stem":838,"children":839},"Claims Development and Reserving","\u002Fen\u002Fstatistics-for-insurance\u002F02-chain-ladder","en\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002Findex",[840,841,845,849,853],{"title":836,"path":837,"stem":838},{"title":842,"path":843,"stem":844},"Basic Chain Ladder","\u002Fen\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F01-basic-chain","en\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F01-basic-chain",{"title":846,"path":847,"stem":848},"Frequency–Severity Reserving","\u002Fen\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F02-average-per-claim","en\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F02-average-per-claim",{"title":850,"path":851,"stem":852},"Bornhuetter–Ferguson Method","\u002Fen\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F03-b-f-method","en\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F03-b-f-method",{"title":854,"path":855,"stem":856},"Uncertainty and Diagnostics","\u002Fen\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F04-uncertainty-diagnostics","en\u002Fstatistics-for-insurance\u002F02-chain-ladder\u002F04-uncertainty-diagnostics",{"title":858,"path":859,"stem":860,"children":861},"Frequency and Severity Models","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002Findex",[862,863,867,871,875,879],{"title":858,"path":859,"stem":860},{"title":864,"path":865,"stem":866},"Core Severity Models","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist\u002F01-loss-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002F01-loss-dist",{"title":868,"path":869,"stem":870},"Tail Models and Extreme Values","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist\u002F02-more-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002F02-more-dist",{"title":872,"path":873,"stem":874},"Claim Count Models","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist\u002F03-case-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002F03-case-dist",{"title":876,"path":877,"stem":878},"Fitting and Validating Loss Models","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist\u002F04-fit-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002F04-fit-dist",{"title":880,"path":881,"stem":882},"Mixtures and Heterogeneity","\u002Fen\u002Fstatistics-for-insurance\u002F03-common-dist\u002F05-mix-dist","en\u002Fstatistics-for-insurance\u002F03-common-dist\u002F05-mix-dist",{"title":884,"path":885,"stem":886,"children":887},"Reinsurance as a Loss Transformation","\u002Fen\u002Fstatistics-for-insurance\u002F04-reinsurance","en\u002Fstatistics-for-insurance\u002F04-reinsurance\u002Findex",[888,889,893,897,901],{"title":884,"path":885,"stem":886},{"title":890,"path":891,"stem":892},"Proportional Reinsurance","\u002Fen\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F01-proportional","en\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F01-proportional",{"title":894,"path":895,"stem":896},"Excess-of-Loss Reinsurance","\u002Fen\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F02-excess","en\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F02-excess",{"title":898,"path":899,"stem":900},"Inflation and Layer Erosion","\u002Fen\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F03-inflation","en\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F03-inflation",{"title":902,"path":903,"stem":904},"Reinsurance Decision Lab","\u002Fen\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F04-examples","en\u002Fstatistics-for-insurance\u002F04-reinsurance\u002F04-examples",{"title":906,"path":907,"stem":908,"children":909},"Aggregate Risk and Capital","\u002Fen\u002Fstatistics-for-insurance\u002F05-risk-theory","en\u002Fstatistics-for-insurance\u002F05-risk-theory\u002Findex",[910,911,915,919,923],{"title":906,"path":907,"stem":908},{"title":912,"path":913,"stem":914},"Collective Risk Model","\u002Fen\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F01-collective","en\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F01-collective",{"title":916,"path":917,"stem":918},"Individual Risk Model","\u002Fen\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F02-individual","en\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F02-individual",{"title":920,"path":921,"stem":922},"Aggregate Risk Computation Lab","\u002Fen\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F03-examples","en\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F03-examples",{"title":924,"path":925,"stem":926},"Tail Risk, Dependence, and Capital","\u002Fen\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F04-tail-capital","en\u002Fstatistics-for-insurance\u002F05-risk-theory\u002F04-tail-capital",{"title":928,"path":929,"stem":930,"children":931},"Surplus and Ruin Theory","\u002Fen\u002Fstatistics-for-insurance\u002F06-ruin-theory","en\u002Fstatistics-for-insurance\u002F06-ruin-theory\u002Findex",[932,933],{"title":928,"path":929,"stem":930},{"title":934,"path":935,"stem":936},"Finite-Time Ruin Simulation","\u002Fen\u002Fstatistics-for-insurance\u002F06-ruin-theory\u002F01-finite-time-simulation","en\u002Fstatistics-for-insurance\u002F06-ruin-theory\u002F01-finite-time-simulation",{"title":938,"path":939,"stem":940,"children":941},"Portfolio Risk Capstone","\u002Fen\u002Fstatistics-for-insurance\u002F07-capstone","en\u002Fstatistics-for-insurance\u002F07-capstone\u002Findex",[942],{"title":938,"path":939,"stem":940},{"title":944,"path":945,"stem":946,"children":947,"page":249},"Time Series","\u002Fen\u002Ftime-series","en\u002Ftime-series",[948,958,964,970,976,982,988,994,1016],{"title":949,"path":950,"stem":951,"children":952},"Classical Time Series — Course Guide","\u002Fen\u002Ftime-series\u002F00-intro","en\u002Ftime-series\u002F00-intro\u002Findex",[953,954],{"title":949,"path":950,"stem":951},{"title":955,"path":956,"stem":957},"Preparation — Stationarity in 30 Minutes","\u002Fen\u002Ftime-series\u002F00-intro\u002F01-stationary","en\u002Ftime-series\u002F00-intro\u002F01-stationary",{"title":959,"path":960,"stem":961,"children":962},"Module 1 — Processes, Dependence, and Stationarity","\u002Fen\u002Ftime-series\u002F01-stochastic-process","en\u002Ftime-series\u002F01-stochastic-process\u002Findex",[963],{"title":959,"path":960,"stem":961},{"title":965,"path":966,"stem":967,"children":968},"Module 2 — ARMA, ARIMA, and Model Identification","\u002Fen\u002Ftime-series\u002F02-arma","en\u002Ftime-series\u002F02-arma\u002Findex",[969],{"title":965,"path":966,"stem":967},{"title":971,"path":972,"stem":973,"children":974},"Module 3 — Linear Prediction and State-Space Recursions","\u002Fen\u002Ftime-series\u002F03-prediction","en\u002Ftime-series\u002F03-prediction\u002Findex",[975],{"title":971,"path":972,"stem":973},{"title":977,"path":978,"stem":979,"children":980},"Module 4 — Estimation, Likelihood, and Inference","\u002Fen\u002Ftime-series\u002F04-estimation","en\u002Ftime-series\u002F04-estimation\u002Findex",[981],{"title":977,"path":978,"stem":979},{"title":983,"path":984,"stem":985,"children":986},"Module 5 — Systems, Seasonality, and Cointegration","\u002Fen\u002Ftime-series\u002F05-multi-ar","en\u002Ftime-series\u002F05-multi-ar\u002Findex",[987],{"title":983,"path":984,"stem":985},{"title":989,"path":990,"stem":991,"children":992},"Module 6 — Spectral Analysis, Cycles, and Filters","\u002Fen\u002Ftime-series\u002F06-spectral-analysis","en\u002Ftime-series\u002F06-spectral-analysis\u002Findex",[993],{"title":989,"path":990,"stem":991},{"title":995,"path":996,"stem":997,"children":998},"R Matrix Laboratory","\u002Fen\u002Ftime-series\u002F07-r-implementation","en\u002Ftime-series\u002F07-r-implementation\u002Findex",[999,1000,1004,1008,1012],{"title":995,"path":996,"stem":997},{"title":1001,"path":1002,"stem":1003},"R Matrix Lab 1 — Covariance Geometry","\u002Fen\u002Ftime-series\u002F07-r-implementation\u002F01-covariance-matrices","en\u002Ftime-series\u002F07-r-implementation\u002F01-covariance-matrices",{"title":1005,"path":1006,"stem":1007},"R Matrix Lab 2 — AR Recursions and Yule–Walker Equations","\u002Fen\u002Ftime-series\u002F07-r-implementation\u002F02-ar-recursions","en\u002Ftime-series\u002F07-r-implementation\u002F02-ar-recursions",{"title":1009,"path":1010,"stem":1011},"R Matrix Lab 3 — Prediction and Gaussian Likelihood","\u002Fen\u002Ftime-series\u002F07-r-implementation\u002F03-prediction-likelihood","en\u002Ftime-series\u002F07-r-implementation\u002F03-prediction-likelihood",{"title":1013,"path":1014,"stem":1015},"R Matrix Lab 4 — State Space and Kalman Filtering","\u002Fen\u002Ftime-series\u002F07-r-implementation\u002F04-state-space","en\u002Ftime-series\u002F07-r-implementation\u002F04-state-space",{"title":1017,"path":1018,"stem":1019,"children":1020},"Optional Python Appendix — Empirical Forecasting","\u002Fen\u002Ftime-series\u002F08-python-implementation","en\u002Ftime-series\u002F08-python-implementation\u002Findex",[1021,1022,1026,1030,1034],{"title":1017,"path":1018,"stem":1019},{"title":1023,"path":1024,"stem":1025},"Optional Python Lab 1 — Explore Before Modeling","\u002Fen\u002Ftime-series\u002F08-python-implementation\u002F01-exploration","en\u002Ftime-series\u002F08-python-implementation\u002F01-exploration",{"title":1027,"path":1028,"stem":1029},"Optional Python Lab 2 — Diagnose Stationarity","\u002Fen\u002Ftime-series\u002F08-python-implementation\u002F02-stationarity","en\u002Ftime-series\u002F08-python-implementation\u002F02-stationarity",{"title":1031,"path":1032,"stem":1033},"Optional Python Lab 3 — Fit and Audit ARMA Errors","\u002Fen\u002Ftime-series\u002F08-python-implementation\u002F03-arma-fitting","en\u002Ftime-series\u002F08-python-implementation\u002F03-arma-fitting",{"title":1035,"path":1036,"stem":1037},"Optional Python Lab 4 — Forecast, Backtest, and Monitor","\u002Fen\u002Ftime-series\u002F08-python-implementation\u002F04-forecasting","en\u002Ftime-series\u002F08-python-implementation\u002F04-forecasting",{"title":1039,"path":1040,"stem":1041,"children":1042},"Zh","\u002Fzh","zh",[1043,1045,1063,1247,1323,1365,1421,1467,1543,1625,1633,1731],{"title":10,"path":1040,"stem":1044},"zh\u002Findex",{"title":1046,"path":1047,"stem":1048,"children":1049},"学术写作与文献综述","\u002Fzh\u002Facademic-writing","zh\u002Facademic-writing\u002Findex",[1050,1051,1055,1059],{"title":1046,"path":1047,"stem":1048},{"title":1052,"path":1053,"stem":1054},"4. 文献综述的构建与写作","\u002Fzh\u002Facademic-writing\u002F04-writing-the-literature-review","zh\u002Facademic-writing\u002F04-writing-the-literature-review",{"title":1056,"path":1057,"stem":1058},"8. 文献综述清单与模板","\u002Fzh\u002Facademic-writing\u002F08-literature-review-checklist-and-template","zh\u002Facademic-writing\u002F08-literature-review-checklist-and-template",{"title":1060,"path":1061,"stem":1062},"10. 从分块结构到问题链：文献综述示例","\u002Fzh\u002Facademic-writing\u002F10-从分块结构到问题链-文献综述示例","zh\u002Facademic-writing\u002F10-从分块结构到问题链-文献综述示例",{"title":59,"path":1064,"stem":1065,"children":1066,"page":249},"\u002Fzh\u002Faccounting","zh\u002Faccounting",[1067,1073,1087,1191],{"title":1068,"path":1069,"stem":1070,"children":1071},"会计学学习路线图","\u002Fzh\u002Faccounting\u002F00-index","zh\u002Faccounting\u002F00-index",[1072],{"title":1068,"path":1069,"stem":1070},{"title":1074,"path":1075,"stem":1076,"children":1077},"附录","\u002Fzh\u002Faccounting\u002Fappendix","zh\u002Faccounting\u002Fappendix\u002Findex",[1078,1079,1083],{"title":1074,"path":1075,"stem":1076},{"title":1080,"path":1081,"stem":1082},"综合示例与常见陷阱","\u002Fzh\u002Faccounting\u002Fappendix\u002F24-examples-pitfalls","zh\u002Faccounting\u002Fappendix\u002F24-examples-pitfalls",{"title":1084,"path":1085,"stem":1086},"会计术语速查表","\u002Fzh\u002Faccounting\u002Fappendix\u002F26-glossary","zh\u002Faccounting\u002Fappendix\u002F26-glossary",{"title":1088,"path":1089,"stem":1090,"children":1091},"金融会计","\u002Fzh\u002Faccounting\u002Ffinancial-accounting","zh\u002Faccounting\u002Ffinancial-accounting\u002Findex",[1092,1093,1111,1125,1159,1173],{"title":1088,"path":1089,"stem":1090},{"title":1094,"path":1095,"stem":1096,"children":1097},"1. 基础","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations","zh\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002Findex",[1098,1099,1103,1107],{"title":1094,"path":1095,"stem":1096},{"title":1100,"path":1101,"stem":1102},"会计信息目标与质量特征","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F01-objectives-qualitative-characteristics","zh\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F01-objectives-qualitative-characteristics",{"title":1104,"path":1105,"stem":1106},"会计等式与要素","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F02-equation-elements","zh\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F02-equation-elements",{"title":1108,"path":1109,"stem":1110},"记账基础与原则","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F03-accounting-bases-principles","zh\u002Faccounting\u002Ffinancial-accounting\u002F01-foundations\u002F03-accounting-bases-principles",{"title":1112,"path":1113,"stem":1114,"children":1115},"2. 交易记录","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions","zh\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002Findex",[1116,1117,1121],{"title":1112,"path":1113,"stem":1114},{"title":1118,"path":1119,"stem":1120},"复式记账与借贷规则","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F04-double-entry-dr-cr","zh\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F04-double-entry-dr-cr",{"title":1122,"path":1123,"stem":1124},"会计循环","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F05-accounting-cycle","zh\u002Faccounting\u002Ffinancial-accounting\u002F02-recording-transactions\u002F05-accounting-cycle",{"title":1126,"path":1127,"stem":1128,"children":1129},"3. 计量与调整","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments","zh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002Findex",[1130,1131,1135,1139,1143,1147,1151,1155],{"title":1126,"path":1127,"stem":1128},{"title":1132,"path":1133,"stem":1134},"收入确认","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F07-revenue-recognition","zh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F07-revenue-recognition",{"title":1136,"path":1137,"stem":1138},"存货","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F08-inventory","zh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F08-inventory",{"title":1140,"path":1141,"stem":1142},"应收账款","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F09-receivables","zh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F09-receivables",{"title":1144,"path":1145,"stem":1146},"固定资产","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F10-ppe","zh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F10-ppe",{"title":1148,"path":1149,"stem":1150},"无形资产","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F11-intangibles","zh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F11-intangibles",{"title":1152,"path":1153,"stem":1154},"租赁","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F12-leases","zh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F12-leases",{"title":1156,"path":1157,"stem":1158},"所得税","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F13-income-tax","zh\u002Faccounting\u002Ffinancial-accounting\u002F03-measurement-adjustments\u002F13-income-tax",{"title":1160,"path":1161,"stem":1162,"children":1163},"4. 报表与现金","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash","zh\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002Findex",[1164,1165,1169],{"title":1160,"path":1161,"stem":1162},{"title":1166,"path":1167,"stem":1168},"财务报表","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F06-financial-statements","zh\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F06-financial-statements",{"title":1170,"path":1171,"stem":1172},"现金控制","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F14-cash-control","zh\u002Faccounting\u002Ffinancial-accounting\u002F04-reporting-cash\u002F14-cash-control",{"title":1174,"path":1175,"stem":1176,"children":1177},"5. 分析与比较","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison","zh\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002Findex",[1178,1179,1183,1187],{"title":1174,"path":1175,"stem":1176},{"title":1180,"path":1181,"stem":1182},"财务比率分析","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F15-ratio-analysis","zh\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F15-ratio-analysis",{"title":1184,"path":1185,"stem":1186},"IFRS 与 US GAAP 对比","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F25-ifrs-gaap","zh\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F25-ifrs-gaap",{"title":1188,"path":1189,"stem":1190},"2026 准则更新与报告案例","\u002Fzh\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F27-current-standards-2026","zh\u002Faccounting\u002Ffinancial-accounting\u002F05-analysis-comparison\u002F27-current-standards-2026",{"title":1192,"path":1193,"stem":1194,"children":1195},"管理会计","\u002Fzh\u002Faccounting\u002Fmanagement-accounting","zh\u002Faccounting\u002Fmanagement-accounting\u002Findex",[1196,1197,1215,1233],{"title":1192,"path":1193,"stem":1194},{"title":1198,"path":1199,"stem":1200,"children":1201},"1. 成本基础","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations","zh\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002Findex",[1202,1203,1207,1211],{"title":1198,"path":1199,"stem":1200},{"title":1204,"path":1205,"stem":1206},"成本概念","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F16-cost-concepts","zh\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F16-cost-concepts",{"title":1208,"path":1209,"stem":1210},"成本核算系统","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F17-costing-systems","zh\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F17-costing-systems",{"title":1212,"path":1213,"stem":1214},"变动成本法 vs. 吸收成本法","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F19-variable-vs-absorption","zh\u002Faccounting\u002Fmanagement-accounting\u002F01-cost-foundations\u002F19-variable-vs-absorption",{"title":1216,"path":1217,"stem":1218,"children":1219},"2. 计划与控制","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control","zh\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002Findex",[1220,1221,1225,1229],{"title":1216,"path":1217,"stem":1218},{"title":1222,"path":1223,"stem":1224},"本量利分析","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F18-cvp-analysis","zh\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F18-cvp-analysis",{"title":1226,"path":1227,"stem":1228},"预算与差异分析","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F20-budgeting-variances","zh\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F20-budgeting-variances",{"title":1230,"path":1231,"stem":1232},"绩效评价","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F21-performance-measurement","zh\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F21-performance-measurement",{"title":1234,"path":1235,"stem":1236,"children":1237},"3. 决策与投资","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment","zh\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002Findex",[1238,1239,1243],{"title":1234,"path":1235,"stem":1236},{"title":1240,"path":1241,"stem":1242},"短期决策","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F22-short-term-decisions","zh\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F22-short-term-decisions",{"title":1244,"path":1245,"stem":1246},"资本预算","\u002Fzh\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F23-capital-budgeting","zh\u002Faccounting\u002Fmanagement-accounting\u002F03-decisions-investment\u002F23-capital-budgeting",{"title":1248,"path":1249,"stem":1250,"children":1251},"资产定价理论","\u002Fzh\u002Fasset-pricing","zh\u002Fasset-pricing\u002Findex",[1252,1253,1259,1265,1271,1277,1283,1289,1295,1301,1307,1313,1319],{"title":1248,"path":1249,"stem":1250},{"title":1254,"path":1255,"stem":1256,"children":1257},"第一章：引言与基础","\u002Fzh\u002Fasset-pricing\u002F01-intro","zh\u002Fasset-pricing\u002F01-intro\u002Findex",[1258],{"title":1254,"path":1255,"stem":1256},{"title":1260,"path":1261,"stem":1262,"children":1263},"第二章：效用理论与风险偏好","\u002Fzh\u002Fasset-pricing\u002F02-utility","zh\u002Fasset-pricing\u002F02-utility\u002Findex",[1264],{"title":1260,"path":1261,"stem":1262},{"title":1266,"path":1267,"stem":1268,"children":1269},"第三章：均值-方差分析","\u002Fzh\u002Fasset-pricing\u002F03-mean-variance","zh\u002Fasset-pricing\u002F03-mean-variance\u002Findex",[1270],{"title":1266,"path":1267,"stem":1268},{"title":1272,"path":1273,"stem":1274,"children":1275},"第四章：资本资产定价模型(CAPM)","\u002Fzh\u002Fasset-pricing\u002F04-capm","zh\u002Fasset-pricing\u002F04-capm\u002Findex",[1276],{"title":1272,"path":1273,"stem":1274},{"title":1278,"path":1279,"stem":1280,"children":1281},"第五章：因子模型","\u002Fzh\u002Fasset-pricing\u002F05-factor-models","zh\u002Fasset-pricing\u002F05-factor-models\u002Findex",[1282],{"title":1278,"path":1279,"stem":1280},{"title":1284,"path":1285,"stem":1286,"children":1287},"第六章：跨期资产定价","\u002Fzh\u002Fasset-pricing\u002F06-intertemporal","zh\u002Fasset-pricing\u002F06-intertemporal\u002Findex",[1288],{"title":1284,"path":1285,"stem":1286},{"title":1290,"path":1291,"stem":1292,"children":1293},"第七章：期权定价理论","\u002Fzh\u002Fasset-pricing\u002F07-options","zh\u002Fasset-pricing\u002F07-options\u002Findex",[1294],{"title":1290,"path":1291,"stem":1292},{"title":1296,"path":1297,"stem":1298,"children":1299},"第八章：固定收益证券","\u002Fzh\u002Fasset-pricing\u002F08-fixed-income","zh\u002Fasset-pricing\u002F08-fixed-income\u002Findex",[1300],{"title":1296,"path":1297,"stem":1298},{"title":1302,"path":1303,"stem":1304,"children":1305},"第九章：市场有效性与异象","\u002Fzh\u002Fasset-pricing\u002F09-efficiency","zh\u002Fasset-pricing\u002F09-efficiency\u002Findex",[1306],{"title":1302,"path":1303,"stem":1304},{"title":1308,"path":1309,"stem":1310,"children":1311},"第十章：数值方法与实证应用","\u002Fzh\u002Fasset-pricing\u002F10-empirical","zh\u002Fasset-pricing\u002F10-empirical\u002Findex",[1312],{"title":1308,"path":1309,"stem":1310},{"title":1314,"path":1315,"stem":1316,"children":1317},"第十一章：资产定价浏览器交互实验","\u002Fzh\u002Fasset-pricing\u002F11-interactive-labs","zh\u002Fasset-pricing\u002F11-interactive-labs\u002Findex",[1318],{"title":1314,"path":1315,"stem":1316},{"title":1320,"path":1321,"stem":1322},"第十二章：前沿文献与现代资产定价案例（2023—2026）","\u002Fzh\u002Fasset-pricing\u002F12-frontier-literature-2026","zh\u002Fasset-pricing\u002F12-frontier-literature-2026",{"title":1324,"path":1325,"stem":1326,"children":1327},"计量经济学","\u002Fzh\u002Feconometrics","zh\u002Feconometrics\u002Findex",[1328,1329,1333,1337,1341,1345,1349,1353,1357,1361],{"title":1324,"path":1325,"stem":1326},{"title":1330,"path":1331,"stem":1332},"第一章：数据、概率与回归对象","\u002Fzh\u002Feconometrics\u002F01-data-and-regression","zh\u002Feconometrics\u002F01-data-and-regression",{"title":1334,"path":1335,"stem":1336},"第二章：OLS、矩阵与几何解释","\u002Fzh\u002Feconometrics\u002F02-ols-and-geometry","zh\u002Feconometrics\u002F02-ols-and-geometry",{"title":1338,"path":1339,"stem":1340},"第三章：统计推断与稳健标准误","\u002Fzh\u002Feconometrics\u002F03-inference-and-robustness","zh\u002Feconometrics\u002F03-inference-and-robustness",{"title":1342,"path":1343,"stem":1344},"第四章：内生性、工具变量与两阶段最小二乘","\u002Fzh\u002Feconometrics\u002F04-endogeneity-and-iv","zh\u002Feconometrics\u002F04-endogeneity-and-iv",{"title":1346,"path":1347,"stem":1348},"第五章：面板数据与时间序列","\u002Fzh\u002Feconometrics\u002F05-panel-and-time-series","zh\u002Feconometrics\u002F05-panel-and-time-series",{"title":1350,"path":1351,"stem":1352},"第六章：估计方法与因果设计的共同基础","\u002Fzh\u002Feconometrics\u002F06-estimation-and-causal-design","zh\u002Feconometrics\u002F06-estimation-and-causal-design",{"title":1354,"path":1355,"stem":1356},"第七章：可重复计量实证项目","\u002Fzh\u002Feconometrics\u002F07-reproducible-project","zh\u002Feconometrics\u002F07-reproducible-project",{"title":1358,"path":1359,"stem":1360},"第八章：计量经济学浏览器回归实验","\u002Fzh\u002Feconometrics\u002F08-interactive-regression-labs","zh\u002Feconometrics\u002F08-interactive-regression-labs",{"title":1362,"path":1363,"stem":1364},"第九章：前沿文献与现代计量案例（2023—2026）","\u002Fzh\u002Feconometrics\u002F09-frontier-literature-2026","zh\u002Feconometrics\u002F09-frontier-literature-2026",{"title":478,"path":1366,"stem":1367,"children":1368,"page":249},"\u002Fzh\u002Fintro-to-economics","zh\u002Fintro-to-economics",[1369,1373,1377,1381,1385,1389,1393,1397,1401,1405,1409,1413,1417],{"title":1370,"path":1371,"stem":1372},"经济学导论 (微观与宏观)","\u002Fzh\u002Fintro-to-economics\u002F00-intro","zh\u002Fintro-to-economics\u002F00-intro",{"title":1374,"path":1375,"stem":1376},"第1章：经济学基础原理","\u002Fzh\u002Fintro-to-economics\u002F01-foundations","zh\u002Fintro-to-economics\u002F01-foundations",{"title":1378,"path":1379,"stem":1380},"第2章：需求与供给","\u002Fzh\u002Fintro-to-economics\u002F02-demand-and-supply","zh\u002Fintro-to-economics\u002F02-demand-and-supply",{"title":1382,"path":1383,"stem":1384},"第3章：弹性","\u002Fzh\u002Fintro-to-economics\u002F03-elasticity","zh\u002Fintro-to-economics\u002F03-elasticity",{"title":1386,"path":1387,"stem":1388},"第4章：市场结构","\u002Fzh\u002Fintro-to-economics\u002F04-market-structures","zh\u002Fintro-to-economics\u002F04-market-structures",{"title":1390,"path":1391,"stem":1392},"第5章：GDP 与财富","\u002Fzh\u002Fintro-to-economics\u002F05-gdp-and-wealth","zh\u002Fintro-to-economics\u002F05-gdp-and-wealth",{"title":1394,"path":1395,"stem":1396},"第6章：通货膨胀与失业","\u002Fzh\u002Fintro-to-economics\u002F06-inflation-and-unemployment","zh\u002Fintro-to-economics\u002F06-inflation-and-unemployment",{"title":1398,"path":1399,"stem":1400},"第7章：经济增长","\u002Fzh\u002Fintro-to-economics\u002F07-economic-growth","zh\u002Fintro-to-economics\u002F07-economic-growth",{"title":1402,"path":1403,"stem":1404},"第8章：货币与银行","\u002Fzh\u002Fintro-to-economics\u002F08-money-and-banking","zh\u002Fintro-to-economics\u002F08-money-and-banking",{"title":1406,"path":1407,"stem":1408},"第9章：货币政策与 AD-AS 模型","\u002Fzh\u002Fintro-to-economics\u002F09-monetary-policy-and-ad-as","zh\u002Fintro-to-economics\u002F09-monetary-policy-and-ad-as",{"title":1410,"path":1411,"stem":1412},"第10章：财政政策","\u002Fzh\u002Fintro-to-economics\u002F10-fiscal-policy","zh\u002Fintro-to-economics\u002F10-fiscal-policy",{"title":1414,"path":1415,"stem":1416},"第11章：开放经济与汇率","\u002Fzh\u002Fintro-to-economics\u002F11-open-economy-and-exchange-rates","zh\u002Fintro-to-economics\u002F11-open-economy-and-exchange-rates",{"title":1418,"path":1419,"stem":1420},"第12章：综合复习与案例分析","\u002Fzh\u002Fintro-to-economics\u002F12-review-and-case-studies","zh\u002Fintro-to-economics\u002F12-review-and-case-studies",{"title":1422,"path":1423,"stem":1424,"children":1425},"宏观经济学","\u002Fzh\u002Fmacroeconomics","zh\u002Fmacroeconomics\u002Findex",[1426,1427,1431,1435,1439,1443,1447,1451,1455,1459,1463],{"title":1422,"path":1423,"stem":1424},{"title":1428,"path":1429,"stem":1430},"第一章：国民账户与宏观指标","\u002Fzh\u002Fmacroeconomics\u002F01-national-accounts","zh\u002Fmacroeconomics\u002F01-national-accounts",{"title":1432,"path":1433,"stem":1434},"第二章：消费、投资与凯恩斯交叉","\u002Fzh\u002Fmacroeconomics\u002F02-consumption-investment","zh\u002Fmacroeconomics\u002F02-consumption-investment",{"title":1436,"path":1437,"stem":1438},"第三章：货币、银行与货币政策","\u002Fzh\u002Fmacroeconomics\u002F03-money-and-monetary-policy","zh\u002Fmacroeconomics\u002F03-money-and-monetary-policy",{"title":1440,"path":1441,"stem":1442},"第四章：AD–AS、通货膨胀与失业","\u002Fzh\u002Fmacroeconomics\u002F04-ad-as-inflation-unemployment","zh\u002Fmacroeconomics\u002F04-ad-as-inflation-unemployment",{"title":1444,"path":1445,"stem":1446},"第五章：财政政策、债务与稳定化","\u002Fzh\u002Fmacroeconomics\u002F05-fiscal-policy-and-debt","zh\u002Fmacroeconomics\u002F05-fiscal-policy-and-debt",{"title":1448,"path":1449,"stem":1450},"第六章：经济增长、生产率与发展","\u002Fzh\u002Fmacroeconomics\u002F06-growth-productivity","zh\u002Fmacroeconomics\u002F06-growth-productivity",{"title":1452,"path":1453,"stem":1454},"第七章：开放经济、汇率与国际收支","\u002Fzh\u002Fmacroeconomics\u002F07-open-economy","zh\u002Fmacroeconomics\u002F07-open-economy",{"title":1456,"path":1457,"stem":1458},"第八章：宏观研究项目与政策分析","\u002Fzh\u002Fmacroeconomics\u002F08-macro-research-project","zh\u002Fmacroeconomics\u002F08-macro-research-project",{"title":1460,"path":1461,"stem":1462},"第九章：宏观经济学浏览器交互实验","\u002Fzh\u002Fmacroeconomics\u002F09-interactive-policy-labs","zh\u002Fmacroeconomics\u002F09-interactive-policy-labs",{"title":1464,"path":1465,"stem":1466},"第十章：前沿文献与当代宏观案例（2023—2026）","\u002Fzh\u002Fmacroeconomics\u002F10-frontier-literature-2026","zh\u002Fmacroeconomics\u002F10-frontier-literature-2026",{"title":1468,"path":1469,"stem":1470,"children":1471},"微观计量经济学","\u002Fzh\u002Fmicroeconometrics","zh\u002Fmicroeconometrics\u002Findex",[1472,1473,1479,1485,1491,1497,1503,1509,1515,1521,1527,1533,1539],{"title":1468,"path":1469,"stem":1470},{"title":1474,"path":1475,"stem":1476,"children":1477},"第一章：微观计量与因果推断导论","\u002Fzh\u002Fmicroeconometrics\u002F01-intro","zh\u002Fmicroeconometrics\u002F01-intro\u002Findex",[1478],{"title":1474,"path":1475,"stem":1476},{"title":1480,"path":1481,"stem":1482,"children":1483},"第二章：线性回归与 OLS","\u002Fzh\u002Fmicroeconometrics\u002F02-ols","zh\u002Fmicroeconometrics\u002F02-ols\u002Findex",[1484],{"title":1480,"path":1481,"stem":1482},{"title":1486,"path":1487,"stem":1488,"children":1489},"第三章：工具变量法","\u002Fzh\u002Fmicroeconometrics\u002F03-iv","zh\u002Fmicroeconometrics\u002F03-iv\u002Findex",[1490],{"title":1486,"path":1487,"stem":1488},{"title":1492,"path":1493,"stem":1494,"children":1495},"第四章：面板数据方法","\u002Fzh\u002Fmicroeconometrics\u002F04-panel","zh\u002Fmicroeconometrics\u002F04-panel\u002Findex",[1496],{"title":1492,"path":1493,"stem":1494},{"title":1498,"path":1499,"stem":1500,"children":1501},"第五章：双重差分法","\u002Fzh\u002Fmicroeconometrics\u002F05-did","zh\u002Fmicroeconometrics\u002F05-did\u002Findex",[1502],{"title":1498,"path":1499,"stem":1500},{"title":1504,"path":1505,"stem":1506,"children":1507},"第六章：断点回归设计","\u002Fzh\u002Fmicroeconometrics\u002F06-rdd","zh\u002Fmicroeconometrics\u002F06-rdd\u002Findex",[1508],{"title":1504,"path":1505,"stem":1506},{"title":1510,"path":1511,"stem":1512,"children":1513},"第七章：匹配、倾向得分与加权","\u002Fzh\u002Fmicroeconometrics\u002F07-matching","zh\u002Fmicroeconometrics\u002F07-matching\u002Findex",[1514],{"title":1510,"path":1511,"stem":1512},{"title":1516,"path":1517,"stem":1518,"children":1519},"第八章：离散选择模型","\u002Fzh\u002Fmicroeconometrics\u002F08-discrete-choice","zh\u002Fmicroeconometrics\u002F08-discrete-choice\u002Findex",[1520],{"title":1516,"path":1517,"stem":1518},{"title":1522,"path":1523,"stem":1524,"children":1525},"第九章：计数数据与受限因变量","\u002Fzh\u002Fmicroeconometrics\u002F09-count-limited","zh\u002Fmicroeconometrics\u002F09-count-limited\u002Findex",[1526],{"title":1522,"path":1523,"stem":1524},{"title":1528,"path":1529,"stem":1530,"children":1531},"第十章：合成控制法","\u002Fzh\u002Fmicroeconometrics\u002F10-synthetic-control","zh\u002Fmicroeconometrics\u002F10-synthetic-control\u002Findex",[1532],{"title":1528,"path":1529,"stem":1530},{"title":1534,"path":1535,"stem":1536,"children":1537},"第十一章：机器学习与因果推断","\u002Fzh\u002Fmicroeconometrics\u002F11-ml-causal","zh\u002Fmicroeconometrics\u002F11-ml-causal\u002Findex",[1538],{"title":1534,"path":1535,"stem":1536},{"title":1540,"path":1541,"stem":1542},"第十二章：前沿文献与现代微观案例（2024—2026）","\u002Fzh\u002Fmicroeconometrics\u002F12-frontier-literature-2026","zh\u002Fmicroeconometrics\u002F12-frontier-literature-2026",{"title":716,"path":1544,"stem":1545,"children":1546,"page":249},"\u002Fzh\u002Fmicroeconomics","zh\u002Fmicroeconomics",[1547,1553,1559,1565,1571,1577,1583,1589,1595,1601,1607,1613,1619],{"title":1548,"path":1549,"stem":1550,"children":1551},"微观经济学 III","\u002Fzh\u002Fmicroeconomics\u002F00-intro","zh\u002Fmicroeconomics\u002F00-intro\u002Findex",[1552],{"title":1548,"path":1549,"stem":1550},{"title":1554,"path":1555,"stem":1556,"children":1557},"消费者理论与分析基础","\u002Fzh\u002Fmicroeconomics\u002F01-fundations","zh\u002Fmicroeconomics\u002F01-fundations\u002Findex",[1558],{"title":1554,"path":1555,"stem":1556},{"title":1560,"path":1561,"stem":1562,"children":1563},"比较静态分析与福利测度","\u002Fzh\u002Fmicroeconomics\u002F02-comparative-statics","zh\u002Fmicroeconomics\u002F02-comparative-statics\u002Findex",[1564],{"title":1560,"path":1561,"stem":1562},{"title":1566,"path":1567,"stem":1568,"children":1569},"不确定性下的决策","\u002Fzh\u002Fmicroeconomics\u002F03-uncertainty","zh\u002Fmicroeconomics\u002F03-uncertainty\u002Findex",[1570],{"title":1566,"path":1567,"stem":1568},{"title":1572,"path":1573,"stem":1574,"children":1575},"一般均衡与福利经济学","\u002Fzh\u002Fmicroeconomics\u002F04-general-equilibrium","zh\u002Fmicroeconomics\u002F04-general-equilibrium\u002Findex",[1576],{"title":1572,"path":1573,"stem":1574},{"title":1578,"path":1579,"stem":1580,"children":1581},"博弈论：静态与动态博弈","\u002Fzh\u002Fmicroeconomics\u002F05-game-theory","zh\u002Fmicroeconomics\u002F05-game-theory\u002Findex",[1582],{"title":1578,"path":1579,"stem":1580},{"title":1584,"path":1585,"stem":1586,"children":1587},"寡头垄断与策略性市场行为","\u002Fzh\u002Fmicroeconomics\u002F06-oligopoly","zh\u002Fmicroeconomics\u002F06-oligopoly\u002Findex",[1588],{"title":1584,"path":1585,"stem":1586},{"title":1590,"path":1591,"stem":1592,"children":1593},"信息经济学：逆向选择与道德风险","\u002Fzh\u002Fmicroeconomics\u002F07-information-economics","zh\u002Fmicroeconomics\u002F07-information-economics\u002Findex",[1594],{"title":1590,"path":1591,"stem":1592},{"title":1596,"path":1597,"stem":1598,"children":1599},"机制设计与拍卖理论","\u002Fzh\u002Fmicroeconomics\u002F08-mechanism-design","zh\u002Fmicroeconomics\u002F08-mechanism-design\u002Findex",[1600],{"title":1596,"path":1597,"stem":1598},{"title":1602,"path":1603,"stem":1604,"children":1605},"行为与实验微观经济学","\u002Fzh\u002Fmicroeconomics\u002F09-behavioural-economics","zh\u002Fmicroeconomics\u002F09-behavioural-economics\u002Findex",[1606],{"title":1602,"path":1603,"stem":1604},{"title":1608,"path":1609,"stem":1610,"children":1611},"外部性、公共物品与机制","\u002Fzh\u002Fmicroeconomics\u002F10-externalities-public-goods","zh\u002Fmicroeconomics\u002F10-externalities-public-goods\u002Findex",[1612],{"title":1608,"path":1609,"stem":1610},{"title":1614,"path":1615,"stem":1616,"children":1617},"市场设计与匹配理论","\u002Fzh\u002Fmicroeconomics\u002F11-market-design","zh\u002Fmicroeconomics\u002F11-market-design\u002Findex",[1618],{"title":1614,"path":1615,"stem":1616},{"title":1620,"path":1621,"stem":1622,"children":1623},"第十二章：微观经济学：回顾与前沿应用","\u002Fzh\u002Fmicroeconomics\u002F12-review","zh\u002Fmicroeconomics\u002F12-review\u002Findex",[1624],{"title":1620,"path":1621,"stem":1622},{"title":799,"path":1626,"stem":1627,"children":1628,"page":249},"\u002Fzh\u002Fplayground","zh\u002Fplayground",[1629],{"title":1630,"path":1631,"stem":1632},"Chart.js 可视化","\u002Fzh\u002Fplayground\u002F05-chartjs","zh\u002Fplayground\u002F05-chartjs",{"title":1634,"path":1635,"stem":1636,"children":1637},"概率论与数理统计","\u002Fzh\u002Fprob-and-stats","zh\u002Fprob-and-stats\u002Findex",[1638,1639,1645,1680,1727],{"title":1634,"path":1635,"stem":1636},{"title":1640,"path":1641,"stem":1642,"children":1643},"第零章：概率统计的对象与学习方法","\u002Fzh\u002Fprob-and-stats\u002F00-intro","zh\u002Fprob-and-stats\u002F00-intro\u002Findex",[1644],{"title":1640,"path":1641,"stem":1642},{"title":1646,"path":1647,"stem":1648,"children":1649,"page":249},"01 Probability","\u002Fzh\u002Fprob-and-stats\u002F01-probability","zh\u002Fprob-and-stats\u002F01-probability",[1650,1656,1662,1668,1674],{"title":1651,"path":1652,"stem":1653,"children":1654},"第一章：概率论基础","\u002Fzh\u002Fprob-and-stats\u002F01-probability\u002F01-prob-theory","zh\u002Fprob-and-stats\u002F01-probability\u002F01-prob-theory\u002Findex",[1655],{"title":1651,"path":1652,"stem":1653},{"title":1657,"path":1658,"stem":1659,"children":1660},"第二章：随机变量与分布","\u002Fzh\u002Fprob-and-stats\u002F01-probability\u002F02-random-variables","zh\u002Fprob-and-stats\u002F01-probability\u002F02-random-variables\u002Findex",[1661],{"title":1657,"path":1658,"stem":1659},{"title":1663,"path":1664,"stem":1665,"children":1666},"第三章：期望、方差与条件矩","\u002Fzh\u002Fprob-and-stats\u002F01-probability\u002F03-moment","zh\u002Fprob-and-stats\u002F01-probability\u002F03-moment\u002Findex",[1667],{"title":1663,"path":1664,"stem":1665},{"title":1669,"path":1670,"stem":1671,"children":1672},"第四章：常见分布族与建模机制","\u002Fzh\u002Fprob-and-stats\u002F01-probability\u002F04-families","zh\u002Fprob-and-stats\u002F01-probability\u002F04-families\u002Findex",[1673],{"title":1669,"path":1670,"stem":1671},{"title":1675,"path":1676,"stem":1677,"children":1678},"第五章：收敛与渐近理论","\u002Fzh\u002Fprob-and-stats\u002F01-probability\u002F05-asymptotics","zh\u002Fprob-and-stats\u002F01-probability\u002F05-asymptotics\u002Findex",[1679],{"title":1675,"path":1676,"stem":1677},{"title":1681,"path":1682,"stem":1683,"children":1684,"page":249},"02 Statistics","\u002Fzh\u002Fprob-and-stats\u002F02-statistics","zh\u002Fprob-and-stats\u002F02-statistics",[1685,1691,1697,1703,1709,1715,1721],{"title":1686,"path":1687,"stem":1688,"children":1689},"第六章：抽样分布","\u002Fzh\u002Fprob-and-stats\u002F02-statistics\u002F01-sampling","zh\u002Fprob-and-stats\u002F02-statistics\u002F01-sampling\u002Findex",[1690],{"title":1686,"path":1687,"stem":1688},{"title":1692,"path":1693,"stem":1694,"children":1695},"第七章：区间估计","\u002Fzh\u002Fprob-and-stats\u002F02-statistics\u002F02-interval-estimation","zh\u002Fprob-and-stats\u002F02-statistics\u002F02-interval-estimation\u002Findex",[1696],{"title":1692,"path":1693,"stem":1694},{"title":1698,"path":1699,"stem":1700,"children":1701},"第八章：点估计理论","\u002Fzh\u002Fprob-and-stats\u002F02-statistics\u002F03-point-estimation","zh\u002Fprob-and-stats\u002F02-statistics\u002F03-point-estimation\u002Findex",[1702],{"title":1698,"path":1699,"stem":1700},{"title":1704,"path":1705,"stem":1706,"children":1707},"第九章：点估计方法","\u002Fzh\u002Fprob-and-stats\u002F02-statistics\u002F04-pe-method","zh\u002Fprob-and-stats\u002F02-statistics\u002F04-pe-method\u002Findex",[1708],{"title":1704,"path":1705,"stem":1706},{"title":1710,"path":1711,"stem":1712,"children":1713},"第十章：假设检验原理","\u002Fzh\u002Fprob-and-stats\u002F02-statistics\u002F05-hypothesis","zh\u002Fprob-and-stats\u002F02-statistics\u002F05-hypothesis\u002Findex",[1714],{"title":1710,"path":1711,"stem":1712},{"title":1716,"path":1717,"stem":1718,"children":1719},"第十一章：常用检验方法与选择","\u002Fzh\u002Fprob-and-stats\u002F02-statistics\u002F06-hypothesis-method","zh\u002Fprob-and-stats\u002F02-statistics\u002F06-hypothesis-method\u002Findex",[1720],{"title":1716,"path":1717,"stem":1718},{"title":1722,"path":1723,"stem":1724,"children":1725},"第十二章：Bootstrap 与重抽样","\u002Fzh\u002Fprob-and-stats\u002F02-statistics\u002F07-bootstrap","zh\u002Fprob-and-stats\u002F02-statistics\u002F07-bootstrap\u002Findex",[1726],{"title":1722,"path":1723,"stem":1724},{"title":1728,"path":1729,"stem":1730},"第十三章：前沿文献与现代统计案例（2023—2026）","\u002Fzh\u002Fprob-and-stats\u002F03-frontier-literature-2026","zh\u002Fprob-and-stats\u002F03-frontier-literature-2026",{"title":1732,"path":1733,"stem":1734,"children":1735,"page":249},"Quant","\u002Fzh\u002Fquant","zh\u002Fquant",[1736,1742,1746,1750,1754,1758,1762,1766,1770,1774,1778],{"title":1737,"path":1738,"stem":1739,"children":1740},"量化投资——从可检验信号到可执行组合","\u002Fzh\u002Fquant\u002F00-index","zh\u002Fquant\u002F00-index",[1741],{"title":1737,"path":1738,"stem":1739},{"title":1743,"path":1744,"stem":1745},"数据获取与预处理","\u002Fzh\u002Fquant\u002F01-research-data","zh\u002Fquant\u002F01-research-data",{"title":1747,"path":1748,"stem":1749},"因子与交易信号","\u002Fzh\u002Fquant\u002F02-factor-and-signals","zh\u002Fquant\u002F02-factor-and-signals",{"title":1751,"path":1752,"stem":1753},"策略建模与回测","\u002Fzh\u002Fquant\u002F03-modeling-and-backtest","zh\u002Fquant\u002F03-modeling-and-backtest",{"title":1755,"path":1756,"stem":1757},"组合构建与风险建模（资产定价视角）","\u002Fzh\u002Fquant\u002F04-portfolio-and-risk","zh\u002Fquant\u002F04-portfolio-and-risk",{"title":1759,"path":1760,"stem":1761},"执行策略与市场微结构概览","\u002Fzh\u002Fquant\u002F05-execution-and-microstructure","zh\u002Fquant\u002F05-execution-and-microstructure",{"title":1763,"path":1764,"stem":1765},"策略上线、监控与迭代","\u002Fzh\u002Fquant\u002F06-production-and-monitoring","zh\u002Fquant\u002F06-production-and-monitoring",{"title":1767,"path":1768,"stem":1769},"量化工程与工具链概览","\u002Fzh\u002Fquant\u002F07-engineering-stack","zh\u002Fquant\u002F07-engineering-stack",{"title":1771,"path":1772,"stem":1773},"计量方法与实证检验","\u002Fzh\u002Fquant\u002F08-econometric-methods","zh\u002Fquant\u002F08-econometric-methods",{"title":1775,"path":1776,"stem":1777},"案例研究：多因子股票 Alpha 策略全流程","\u002Fzh\u002Fquant\u002F09-case-study","zh\u002Fquant\u002F09-case-study",{"title":1779,"path":1780,"stem":1781},"量化投资文献与软件图谱","\u002Fzh\u002Fquant\u002F10-reading-software-map","zh\u002Fquant\u002F10-reading-software-map",{"path":1227},{"id":1784,"title":228,"body":1785,"description":3070,"extension":3071,"features":3072,"hero":3072,"layout":3072,"locale":3072,"meta":3073,"navigation":3072,"path":229,"published":3074,"seo":3075,"stem":230,"__hash__":3076},"docs\u002Fen\u002Faccounting\u002Fmanagement-accounting\u002F02-planning-control\u002F20-budgeting-variances.md",{"type":1786,"value":1787,"toc":3060},"minimark",[1788,1792,1796,1801,1804,1859,1862,1866,1869,2162,2413,2416,2419,2429,2432,2436,2439,2681,2927,2930,2934,2980,2983,2987,2990,3007,3010,3014,3017,3038,3041,3045,3048,3053],[1789,1790,228],"h1",{"id":1791},"budgeting-and-variance-analysis",[1793,1794,1795],"p",{},"A budget records assumptions before action. A variance identifies where actual results differ; it does not by itself identify cause or responsibility.",[1797,1798,1800],"h2",{"id":1799},"static-versus-flexible-comparison","Static versus flexible comparison",[1793,1802,1803],{},"Northstar planned 900 bikes but produced 1,000.",[1805,1806,1807,1827],"table",{},[1808,1809,1810],"thead",{},[1811,1812,1813,1817,1821,1824],"tr",{},[1814,1815,1816],"th",{},"Input standard",[1814,1818,1820],{"align":1819},"right","Per bike",[1814,1822,1823],{"align":1819},"Static budget at 900",[1814,1825,1826],{"align":1819},"Flexible budget at 1,000",[1828,1829,1830,1845],"tbody",{},[1811,1831,1832,1836,1839,1842],{},[1833,1834,1835],"td",{},"Material",[1833,1837,1838],{"align":1819},"4 kg × £8 = £32",[1833,1840,1841],{"align":1819},"£28,800",[1833,1843,1844],{"align":1819},"£32,000",[1811,1846,1847,1850,1853,1856],{},[1833,1848,1849],{},"Labour",[1833,1851,1852],{"align":1819},"2 hours × £18 = £36",[1833,1854,1855],{"align":1819},"£32,400",[1833,1857,1858],{"align":1819},"£36,000",[1793,1860,1861],{},"Comparing actual input cost for 1,000 bikes with a 900-bike static budget confuses activity with performance. Flex first, then diagnose price\u002Frate and quantity\u002Fefficiency.",[1797,1863,1865],{"id":1864},"material-variances","Material variances",[1793,1867,1868],{},"Actual material: 4,200 kg at £8.50 = £35,700.",[1870,1871,1874],"span",{"className":1872},[1873],"katex-display",[1870,1875,1878,1982],{"className":1876},[1877],"katex",[1870,1879,1882],{"className":1880},[1881],"katex-mathml",[1883,1884,1887],"math",{"xmlns":1885,"display":1886},"http:\u002F\u002Fwww.w3.org\u002F1998\u002FMath\u002FMathML","block",[1888,1889,1890,1977],"semantics",{},[1891,1892,1893,1897,1901,1905,1908,1912,1914,1917,1920,1923,1925,1928,1930,1934,1938,1941,1943,1947,1950,1952,1954,1957,1959,1961,1963,1966,1968,1971,1974],"mrow",{},[1894,1895,1896],"mtext",{},"Price variance",[1898,1899,1900],"mo",{},"=",[1902,1903,1904],"mi",{},"A",[1902,1906,1907],{},"Q",[1898,1909,1911],{"stretchy":1910},"false","(",[1902,1913,1904],{},[1902,1915,1916],{},"P",[1898,1918,1919],{},"−",[1902,1921,1922],{},"S",[1902,1924,1916],{},[1898,1926,1927],{"stretchy":1910},")",[1898,1929,1900],{},[1931,1932,1933],"mn",{},"4",[1898,1935,1937],{"separator":1936},"true",",",[1931,1939,1940],{},"200",[1898,1942,1911],{"stretchy":1910},[1902,1944,1946],{"mathvariant":1945},"normal","£",[1931,1948,1949],{},"8.50",[1898,1951,1919],{},[1902,1953,1946],{"mathvariant":1945},[1931,1955,1956],{},"8.00",[1898,1958,1927],{"stretchy":1910},[1898,1960,1900],{},[1902,1962,1946],{"mathvariant":1945},[1931,1964,1965],{},"2",[1898,1967,1937],{"separator":1936},[1931,1969,1970],{},"100",[1894,1972,1973],{}," ",[1902,1975,1976],{},"U",[1978,1979,1981],"annotation",{"encoding":1980},"application\u002Fx-tex","\\text{Price variance} = AQ(AP-SP)\n=4,200(£8.50-£8.00)=£2,100\\ U",[1870,1983,1986,2015,2051,2077,2113,2135],{"className":1984,"ariaHidden":1936},[1985],"katex-html",[1870,1987,1990,1995,2003,2008,2012],{"className":1988},[1989],"base",[1870,1991],{"className":1992,"style":1994},[1993],"strut","height:0.6833em;",[1870,1996,2000],{"className":1997},[1998,1999],"mord","text",[1870,2001,1896],{"className":2002},[1998],[1870,2004],{"className":2005,"style":2007},[2006],"mspace","margin-right:0.2778em;",[1870,2009,1900],{"className":2010},[2011],"mrel",[1870,2013],{"className":2014,"style":2007},[2006],[1870,2016,2018,2022,2026,2029,2033,2036,2040,2044,2048],{"className":2017},[1989],[1870,2019],{"className":2020,"style":2021},[1993],"height:1em;vertical-align:-0.25em;",[1870,2023,1904],{"className":2024},[1998,2025],"mathnormal",[1870,2027,1907],{"className":2028},[1998,2025],[1870,2030,1911],{"className":2031},[2032],"mopen",[1870,2034,1904],{"className":2035},[1998,2025],[1870,2037,1916],{"className":2038,"style":2039},[1998,2025],"margin-right:0.1389em;",[1870,2041],{"className":2042,"style":2043},[2006],"margin-right:0.2222em;",[1870,2045,1919],{"className":2046},[2047],"mbin",[1870,2049],{"className":2050,"style":2043},[2006],[1870,2052,2054,2057,2061,2064,2068,2071,2074],{"className":2053},[1989],[1870,2055],{"className":2056,"style":2021},[1993],[1870,2058,1922],{"className":2059,"style":2060},[1998,2025],"margin-right:0.0576em;",[1870,2062,1916],{"className":2063,"style":2039},[1998,2025],[1870,2065,1927],{"className":2066},[2067],"mclose",[1870,2069],{"className":2070,"style":2007},[2006],[1870,2072,1900],{"className":2073},[2011],[1870,2075],{"className":2076,"style":2007},[2006],[1870,2078,2080,2083,2086,2090,2094,2097,2100,2104,2107,2110],{"className":2079},[1989],[1870,2081],{"className":2082,"style":2021},[1993],[1870,2084,1933],{"className":2085},[1998],[1870,2087,1937],{"className":2088},[2089],"mpunct",[1870,2091],{"className":2092,"style":2093},[2006],"margin-right:0.1667em;",[1870,2095,1940],{"className":2096},[1998],[1870,2098,1911],{"className":2099},[2032],[1870,2101,2103],{"className":2102},[1998],"£8.50",[1870,2105],{"className":2106,"style":2043},[2006],[1870,2108,1919],{"className":2109},[2047],[1870,2111],{"className":2112,"style":2043},[2006],[1870,2114,2116,2119,2123,2126,2129,2132],{"className":2115},[1989],[1870,2117],{"className":2118,"style":2021},[1993],[1870,2120,2122],{"className":2121},[1998],"£8.00",[1870,2124,1927],{"className":2125},[2067],[1870,2127],{"className":2128,"style":2007},[2006],[1870,2130,1900],{"className":2131},[2011],[1870,2133],{"className":2134,"style":2007},[2006],[1870,2136,2138,2142,2146,2149,2152,2155,2158],{"className":2137},[1989],[1870,2139],{"className":2140,"style":2141},[1993],"height:0.8889em;vertical-align:-0.1944em;",[1870,2143,2145],{"className":2144},[1998],"£2",[1870,2147,1937],{"className":2148},[2089],[1870,2150],{"className":2151,"style":2093},[2006],[1870,2153,1970],{"className":2154},[1998],[1870,2156,1973],{"className":2157},[2006],[1870,2159,1976],{"className":2160,"style":2161},[1998,2025],"margin-right:0.109em;",[1870,2163,2165],{"className":2164},[1873],[1870,2166,2168,2245],{"className":2167},[1877],[1870,2169,2171],{"className":2170},[1881],[1883,2172,2173],{"xmlns":1885,"display":1886},[1888,2174,2175,2242],{},[1891,2176,2177,2180,2182,2184,2186,2188,2190,2192,2194,2196,2198,2200,2202,2204,2207,2209,2211,2213,2215,2217,2219,2221,2224,2226,2228,2230,2233,2235,2238,2240],{},[1894,2178,2179],{},"Usage variance",[1898,2181,1900],{},[1902,2183,1922],{},[1902,2185,1916],{},[1898,2187,1911],{"stretchy":1910},[1902,2189,1904],{},[1902,2191,1907],{},[1898,2193,1919],{},[1902,2195,1922],{},[1902,2197,1907],{},[1898,2199,1927],{"stretchy":1910},[1898,2201,1900],{},[1902,2203,1946],{"mathvariant":1945},[1931,2205,2206],{},"8",[1898,2208,1911],{"stretchy":1910},[1931,2210,1933],{},[1898,2212,1937],{"separator":1936},[1931,2214,1940],{},[1898,2216,1919],{},[1931,2218,1933],{},[1898,2220,1937],{"separator":1936},[1931,2222,2223],{},"000",[1898,2225,1927],{"stretchy":1910},[1898,2227,1900],{},[1902,2229,1946],{"mathvariant":1945},[1931,2231,2232],{},"1",[1898,2234,1937],{"separator":1936},[1931,2236,2237],{},"600",[1894,2239,1973],{},[1902,2241,1976],{},[1978,2243,2244],{"encoding":1980},"\\text{Usage variance} = SP(AQ-SQ)\n=£8(4,200-4,000)=£1,600\\ U",[1870,2246,2248,2270,2300,2324,2358,2388],{"className":2247,"ariaHidden":1936},[1985],[1870,2249,2251,2255,2261,2264,2267],{"className":2250},[1989],[1870,2252],{"className":2253,"style":2254},[1993],"height:0.8778em;vertical-align:-0.1944em;",[1870,2256,2258],{"className":2257},[1998,1999],[1870,2259,2179],{"className":2260},[1998],[1870,2262],{"className":2263,"style":2007},[2006],[1870,2265,1900],{"className":2266},[2011],[1870,2268],{"className":2269,"style":2007},[2006],[1870,2271,2273,2276,2279,2282,2285,2288,2291,2294,2297],{"className":2272},[1989],[1870,2274],{"className":2275,"style":2021},[1993],[1870,2277,1922],{"className":2278,"style":2060},[1998,2025],[1870,2280,1916],{"className":2281,"style":2039},[1998,2025],[1870,2283,1911],{"className":2284},[2032],[1870,2286,1904],{"className":2287},[1998,2025],[1870,2289,1907],{"className":2290},[1998,2025],[1870,2292],{"className":2293,"style":2043},[2006],[1870,2295,1919],{"className":2296},[2047],[1870,2298],{"className":2299,"style":2043},[2006],[1870,2301,2303,2306,2309,2312,2315,2318,2321],{"className":2302},[1989],[1870,2304],{"className":2305,"style":2021},[1993],[1870,2307,1922],{"className":2308,"style":2060},[1998,2025],[1870,2310,1907],{"className":2311},[1998,2025],[1870,2313,1927],{"className":2314},[2067],[1870,2316],{"className":2317,"style":2007},[2006],[1870,2319,1900],{"className":2320},[2011],[1870,2322],{"className":2323,"style":2007},[2006],[1870,2325,2327,2330,2334,2337,2340,2343,2346,2349,2352,2355],{"className":2326},[1989],[1870,2328],{"className":2329,"style":2021},[1993],[1870,2331,2333],{"className":2332},[1998],"£8",[1870,2335,1911],{"className":2336},[2032],[1870,2338,1933],{"className":2339},[1998],[1870,2341,1937],{"className":2342},[2089],[1870,2344],{"className":2345,"style":2093},[2006],[1870,2347,1940],{"className":2348},[1998],[1870,2350],{"className":2351,"style":2043},[2006],[1870,2353,1919],{"className":2354},[2047],[1870,2356],{"className":2357,"style":2043},[2006],[1870,2359,2361,2364,2367,2370,2373,2376,2379,2382,2385],{"className":2360},[1989],[1870,2362],{"className":2363,"style":2021},[1993],[1870,2365,1933],{"className":2366},[1998],[1870,2368,1937],{"className":2369},[2089],[1870,2371],{"className":2372,"style":2093},[2006],[1870,2374,2223],{"className":2375},[1998],[1870,2377,1927],{"className":2378},[2067],[1870,2380],{"className":2381,"style":2007},[2006],[1870,2383,1900],{"className":2384},[2011],[1870,2386],{"className":2387,"style":2007},[2006],[1870,2389,2391,2394,2398,2401,2404,2407,2410],{"className":2390},[1989],[1870,2392],{"className":2393,"style":2141},[1993],[1870,2395,2397],{"className":2396},[1998],"£1",[1870,2399,1937],{"className":2400},[2089],[1870,2402],{"className":2403,"style":2093},[2006],[1870,2405,2237],{"className":2406},[1998],[1870,2408,1973],{"className":2409},[2006],[1870,2411,1976],{"className":2412,"style":2161},[1998,2025],[1793,2414,2415],{},"Total material variance is £3,700 adverse, reconciling actual £35,700 to flexible standard £32,000.",[1793,2417,2418],{},"Possible causes differ:",[2420,2421,2422,2426],"ul",{},[2423,2424,2425],"li",{},"price: supplier market, rush order, quality grade, purchasing terms;",[2423,2427,2428],{},"usage: scrap, design, training, machine settings, material quality.",[1793,2430,2431],{},"A cheaper material can create a favourable price variance and an adverse usage or warranty outcome.",[1797,2433,2435],{"id":2434},"labour-variances","Labour variances",[1793,2437,2438],{},"Actual labour: 1,900 hours at £19 = £36,100.",[1870,2440,2442],{"className":2441},[1873],[1870,2443,2445,2521],{"className":2444},[1877],[1870,2446,2448],{"className":2447},[1881],[1883,2449,2450],{"xmlns":1885,"display":1886},[1888,2451,2452,2518],{},[1891,2453,2454,2457,2459,2461,2464,2466,2468,2471,2473,2475,2477,2479,2481,2483,2485,2488,2490,2492,2495,2497,2499,2502,2504,2506,2508,2510,2512,2514,2516],{},[1894,2455,2456],{},"Rate variance",[1898,2458,1900],{},[1902,2460,1904],{},[1902,2462,2463],{},"H",[1898,2465,1911],{"stretchy":1910},[1902,2467,1904],{},[1902,2469,2470],{},"R",[1898,2472,1919],{},[1902,2474,1922],{},[1902,2476,2470],{},[1898,2478,1927],{"stretchy":1910},[1898,2480,1900],{},[1931,2482,2232],{},[1898,2484,1937],{"separator":1936},[1931,2486,2487],{},"900",[1898,2489,1911],{"stretchy":1910},[1902,2491,1946],{"mathvariant":1945},[1931,2493,2494],{},"19",[1898,2496,1919],{},[1902,2498,1946],{"mathvariant":1945},[1931,2500,2501],{},"18",[1898,2503,1927],{"stretchy":1910},[1898,2505,1900],{},[1902,2507,1946],{"mathvariant":1945},[1931,2509,2232],{},[1898,2511,1937],{"separator":1936},[1931,2513,2487],{},[1894,2515,1973],{},[1902,2517,1976],{},[1978,2519,2520],{"encoding":1980},"\\text{Rate variance} = AH(AR-SR)\n=1,900(£19-£18)=£1,900\\ U",[1870,2522,2524,2545,2577,2601,2635,2657],{"className":2523,"ariaHidden":1936},[1985],[1870,2525,2527,2530,2536,2539,2542],{"className":2526},[1989],[1870,2528],{"className":2529,"style":1994},[1993],[1870,2531,2533],{"className":2532},[1998,1999],[1870,2534,2456],{"className":2535},[1998],[1870,2537],{"className":2538,"style":2007},[2006],[1870,2540,1900],{"className":2541},[2011],[1870,2543],{"className":2544,"style":2007},[2006],[1870,2546,2548,2551,2554,2558,2561,2564,2568,2571,2574],{"className":2547},[1989],[1870,2549],{"className":2550,"style":2021},[1993],[1870,2552,1904],{"className":2553},[1998,2025],[1870,2555,2463],{"className":2556,"style":2557},[1998,2025],"margin-right:0.0813em;",[1870,2559,1911],{"className":2560},[2032],[1870,2562,1904],{"className":2563},[1998,2025],[1870,2565,2470],{"className":2566,"style":2567},[1998,2025],"margin-right:0.0077em;",[1870,2569],{"className":2570,"style":2043},[2006],[1870,2572,1919],{"className":2573},[2047],[1870,2575],{"className":2576,"style":2043},[2006],[1870,2578,2580,2583,2586,2589,2592,2595,2598],{"className":2579},[1989],[1870,2581],{"className":2582,"style":2021},[1993],[1870,2584,1922],{"className":2585,"style":2060},[1998,2025],[1870,2587,2470],{"className":2588,"style":2567},[1998,2025],[1870,2590,1927],{"className":2591},[2067],[1870,2593],{"className":2594,"style":2007},[2006],[1870,2596,1900],{"className":2597},[2011],[1870,2599],{"className":2600,"style":2007},[2006],[1870,2602,2604,2607,2610,2613,2616,2619,2622,2626,2629,2632],{"className":2603},[1989],[1870,2605],{"className":2606,"style":2021},[1993],[1870,2608,2232],{"className":2609},[1998],[1870,2611,1937],{"className":2612},[2089],[1870,2614],{"className":2615,"style":2093},[2006],[1870,2617,2487],{"className":2618},[1998],[1870,2620,1911],{"className":2621},[2032],[1870,2623,2625],{"className":2624},[1998],"£19",[1870,2627],{"className":2628,"style":2043},[2006],[1870,2630,1919],{"className":2631},[2047],[1870,2633],{"className":2634,"style":2043},[2006],[1870,2636,2638,2641,2645,2648,2651,2654],{"className":2637},[1989],[1870,2639],{"className":2640,"style":2021},[1993],[1870,2642,2644],{"className":2643},[1998],"£18",[1870,2646,1927],{"className":2647},[2067],[1870,2649],{"className":2650,"style":2007},[2006],[1870,2652,1900],{"className":2653},[2011],[1870,2655],{"className":2656,"style":2007},[2006],[1870,2658,2660,2663,2666,2669,2672,2675,2678],{"className":2659},[1989],[1870,2661],{"className":2662,"style":2141},[1993],[1870,2664,2397],{"className":2665},[1998],[1870,2667,1937],{"className":2668},[2089],[1870,2670],{"className":2671,"style":2093},[2006],[1870,2673,2487],{"className":2674},[1998],[1870,2676,1973],{"className":2677},[2006],[1870,2679,1976],{"className":2680,"style":2161},[1998,2025],[1870,2682,2684],{"className":2683},[1873],[1870,2685,2687,2762],{"className":2686},[1877],[1870,2688,2690],{"className":2689},[1881],[1883,2691,2692],{"xmlns":1885,"display":1886},[1888,2693,2694,2759],{},[1891,2695,2696,2699,2701,2703,2705,2707,2709,2711,2713,2715,2717,2719,2721,2723,2725,2727,2729,2731,2733,2735,2737,2739,2741,2743,2745,2747,2749,2751,2754,2756],{},[1894,2697,2698],{},"Efficiency variance",[1898,2700,1900],{},[1902,2702,1922],{},[1902,2704,2470],{},[1898,2706,1911],{"stretchy":1910},[1902,2708,1904],{},[1902,2710,2463],{},[1898,2712,1919],{},[1902,2714,1922],{},[1902,2716,2463],{},[1898,2718,1927],{"stretchy":1910},[1898,2720,1900],{},[1902,2722,1946],{"mathvariant":1945},[1931,2724,2501],{},[1898,2726,1911],{"stretchy":1910},[1931,2728,2232],{},[1898,2730,1937],{"separator":1936},[1931,2732,2487],{},[1898,2734,1919],{},[1931,2736,1965],{},[1898,2738,1937],{"separator":1936},[1931,2740,2223],{},[1898,2742,1927],{"stretchy":1910},[1898,2744,1900],{},[1902,2746,1946],{"mathvariant":1945},[1931,2748,2232],{},[1898,2750,1937],{"separator":1936},[1931,2752,2753],{},"800",[1894,2755,1973],{},[1902,2757,2758],{},"F",[1978,2760,2761],{"encoding":1980},"\\text{Efficiency variance} = SR(AH-SH)\n=£18(1,900-2,000)=£1,800\\ F",[1870,2763,2765,2786,2816,2840,2873,2903],{"className":2764,"ariaHidden":1936},[1985],[1870,2766,2768,2771,2777,2780,2783],{"className":2767},[1989],[1870,2769],{"className":2770,"style":2141},[1993],[1870,2772,2774],{"className":2773},[1998,1999],[1870,2775,2698],{"className":2776},[1998],[1870,2778],{"className":2779,"style":2007},[2006],[1870,2781,1900],{"className":2782},[2011],[1870,2784],{"className":2785,"style":2007},[2006],[1870,2787,2789,2792,2795,2798,2801,2804,2807,2810,2813],{"className":2788},[1989],[1870,2790],{"className":2791,"style":2021},[1993],[1870,2793,1922],{"className":2794,"style":2060},[1998,2025],[1870,2796,2470],{"className":2797,"style":2567},[1998,2025],[1870,2799,1911],{"className":2800},[2032],[1870,2802,1904],{"className":2803},[1998,2025],[1870,2805,2463],{"className":2806,"style":2557},[1998,2025],[1870,2808],{"className":2809,"style":2043},[2006],[1870,2811,1919],{"className":2812},[2047],[1870,2814],{"className":2815,"style":2043},[2006],[1870,2817,2819,2822,2825,2828,2831,2834,2837],{"className":2818},[1989],[1870,2820],{"className":2821,"style":2021},[1993],[1870,2823,1922],{"className":2824,"style":2060},[1998,2025],[1870,2826,2463],{"className":2827,"style":2557},[1998,2025],[1870,2829,1927],{"className":2830},[2067],[1870,2832],{"className":2833,"style":2007},[2006],[1870,2835,1900],{"className":2836},[2011],[1870,2838],{"className":2839,"style":2007},[2006],[1870,2841,2843,2846,2849,2852,2855,2858,2861,2864,2867,2870],{"className":2842},[1989],[1870,2844],{"className":2845,"style":2021},[1993],[1870,2847,2644],{"className":2848},[1998],[1870,2850,1911],{"className":2851},[2032],[1870,2853,2232],{"className":2854},[1998],[1870,2856,1937],{"className":2857},[2089],[1870,2859],{"className":2860,"style":2093},[2006],[1870,2862,2487],{"className":2863},[1998],[1870,2865],{"className":2866,"style":2043},[2006],[1870,2868,1919],{"className":2869},[2047],[1870,2871],{"className":2872,"style":2043},[2006],[1870,2874,2876,2879,2882,2885,2888,2891,2894,2897,2900],{"className":2875},[1989],[1870,2877],{"className":2878,"style":2021},[1993],[1870,2880,1965],{"className":2881},[1998],[1870,2883,1937],{"className":2884},[2089],[1870,2886],{"className":2887,"style":2093},[2006],[1870,2889,2223],{"className":2890},[1998],[1870,2892,1927],{"className":2893},[2067],[1870,2895],{"className":2896,"style":2007},[2006],[1870,2898,1900],{"className":2899},[2011],[1870,2901],{"className":2902,"style":2007},[2006],[1870,2904,2906,2909,2912,2915,2918,2921,2924],{"className":2905},[1989],[1870,2907],{"className":2908,"style":2141},[1993],[1870,2910,2397],{"className":2911},[1998],[1870,2913,1937],{"className":2914},[2089],[1870,2916],{"className":2917,"style":2093},[2006],[1870,2919,2753],{"className":2920},[1998],[1870,2922,1973],{"className":2923},[2006],[1870,2925,2758],{"className":2926,"style":2039},[1998,2025],[1793,2928,2929],{},"Net labour variance is £100 adverse. Paying a higher rate may have enabled experienced staff to finish 100 hours below standard. The two variances should be interpreted together.",[1797,2931,2933],{"id":2932},"favourable-is-not-automatically-good","Favourable is not automatically good",[1805,2935,2936,2946],{},[1808,2937,2938],{},[1811,2939,2940,2943],{},[1814,2941,2942],{},"“Favourable” result",[1814,2944,2945],{},"Possible harmful explanation",[1828,2947,2948,2956,2964,2972],{},[1811,2949,2950,2953],{},[1833,2951,2952],{},"Low material price",[1833,2954,2955],{},"Poor quality and rework",[1811,2957,2958,2961],{},[1833,2959,2960],{},"Low labour cost",[1833,2962,2963],{},"Understaffing and late delivery",[1811,2965,2966,2969],{},[1833,2967,2968],{},"Low maintenance spending",[1833,2970,2971],{},"Deferred failure",[1811,2973,2974,2977],{},[1833,2975,2976],{},"High sales volume",[1833,2978,2979],{},"Deep discounts or weak credit",[1793,2981,2982],{},"Variance labels are arithmetic directions. Evaluation needs quality, timing, customer and safety evidence.",[1797,2984,2986],{"id":2985},"planning-error-or-execution-error","Planning error or execution error?",[1793,2988,2989],{},"Before holding a manager responsible, ask:",[2420,2991,2992,2995,2998,3001,3004],{},[2423,2993,2994],{},"Was the standard current and attainable?",[2423,2996,2997],{},"Did market prices change outside the manager’s control?",[2423,2999,3000],{},"Did product mix or specification change?",[2423,3002,3003],{},"Which manager controlled purchase, use, scheduling or design?",[2423,3005,3006],{},"Was the action rational given information available at the time?",[1793,3008,3009],{},"Revise a standard when the operating model genuinely changes, not merely to erase an adverse result.",[1797,3011,3013],{"id":3012},"budget-design","Budget design",[1793,3015,3016],{},"A useful budget connects:",[3018,3019,3020,3023,3026,3029,3032,3035],"ol",{},[2423,3021,3022],{},"sales and capacity assumptions;",[2423,3024,3025],{},"production and resource requirements;",[2423,3027,3028],{},"operating expenses;",[2423,3030,3031],{},"cash collection, payment and financing;",[2423,3033,3034],{},"forecast financial statements;",[2423,3036,3037],{},"named risks and trigger points.",[1793,3039,3040],{},"Forecasting software or AI can update scenarios quickly, but it cannot legitimise biased targets, fabricated drivers or hidden overrides. Version assumptions and retain approval evidence.",[1797,3042,3044],{"id":3043},"quick-check","Quick check",[1793,3046,3047],{},"Why is the £1,800 favourable labour-efficiency variance not proof that production improved?",[3049,3050,3052],"legacy-spoiler",{"title":3051},"Answer","Hours were below standard, but quality, rework, delayed maintenance, output specification and the standard itself must be checked. The favourable label describes only the arithmetic.",[1793,3054,3055],{},[3056,3057,3059],"a",{"href":3058},".\u002F21-performance-measurement","Next: Performance Measurement",{"title":10,"searchDepth":3061,"depth":3061,"links":3062},2,[3063,3064,3065,3066,3067,3068,3069],{"id":1799,"depth":3061,"text":1800},{"id":1864,"depth":3061,"text":1865},{"id":2434,"depth":3061,"text":2435},{"id":2932,"depth":3061,"text":2933},{"id":2985,"depth":3061,"text":2986},{"id":3012,"depth":3061,"text":3013},{"id":3043,"depth":3061,"text":3044},"Compare actual inputs with a budget flexed to actual activity","md",null,{},true,{"title":228,"description":3070},"zCh9TMxgegkzNiaMQwcEJzR9tE3Rjs1m566g-2SiUcA",[3078,3080],{"title":224,"path":225,"stem":226,"description":3079,"children":-1},"Turn price, cost and capacity assumptions into a transparent profit model",{"title":232,"path":233,"stem":234,"description":3081,"children":-1},"Match authority, metric and strategy without rewarding metric gaming",1785754718211]