Do you believe variance analysis is a good gauge for managers to keep controls over poor quality materials, excess material usage, excess labor

Do you believe variance analysis is a good gauge for managers to keep controls over poor quality materials, excess material usage, excess labor usage, etc....? Also, why would different companies have different measures for a balanced scorecard?

QUESTION :Do you believe variance analysis is a good gauge for managers to keep controls overpoor quality materials, excess material usage, excess labor usage, etc....? Also, whywould different...