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Because a t-test is designed to measure the difference between means on variables that can be measured (interval data). For example, comparing the difference of height between males and females in centimetres. Qualitative studies are not interval data, but qualitative information is coded and analysed by frequencies - you are not comparing two normally distributed variables that can be measured on a continuous spectrum of measurement.

Q: Why are statistical procedures such as t-tests and analysis if variances not appropriate for use in qualitative studies?

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total master-budget variances

Adverse variances means unfavourable variance which is actual expenses are more than budgted variance.

Efficiency Varian materials and direct labor, the variances were recorded in specific general ledger accounts.

The difference between two variances

Budget variances are differences in expenditures from your original budgeted plan. This may happen if there is an expense during the month that one may not have planned for such as an automotive repair or doctor's bill.

Related questions

Levene's test is used to assess whether the variances of two or more groups are equal. It is commonly employed in statistical analysis to determine if the assumption of homogeneity of variances is met, which is important for certain statistical tests such as the t-test and ANOVA.

Define the objective and scope of the analytical procedures. Collect relevant data and information. Develop expectations based on historical data or industry norms. Compare actual results to expected results. Investigate significant variances or anomalies. Document findings and conclusions. Communicate results to appropriate parties.

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The F stat tests the equality of variances. It uses statistical tables for reference and is calculated with F = Variance 1 (max)/variance 2(min).

total master-budget variances

The Kruskal-Wallis test is a non-parametric statistical test used to compare the medians of three or more independent groups. It is appropriate to use when the data violate the assumptions of parametric tests, such as ANOVA, such as non-normality or unequal variances. It is commonly used when analyzing ordinal or continuous data that are not normally distributed. You can get expert assistance also from various online consultancies such as SPSS-Tutor, Silverlake Consult, etc.

should all variances be investigated

An F-test can be used for variances.

The answer depends on whether you are comparing the means or variances of similar distributions or whether you are comparing the distributions themselves. There are many statistical tests for comparing distributions: the best test depends on whether or not the distribution is known in terms of its parameters, or in less specific terms.

Adverse variances means unfavourable variance which is actual expenses are more than budgted variance.

Equal variances, independent observations and normality

Price and quantity variances are computed respectively because different managers are usually responsible for buying and for using inputs.