Salman, Ramat Titilayo2021-10-042021-10-0420091115-960Xhttps://uilspace.unilorin.edu.ng/handle/20.500.12484/6514The use of variance analysis as an accounting information is usually a problem confronted by management whether or not it serves as a control tool. This study therefore, examines variance and shows how it serves as accounting information as well as a tool for management control system based on output using live brands of 7 feet mattresses for the years (2001-2005). At a reference table value of F4, 4, =6.39, the study revealed no significant difference in test of equality of the variances in all the brands for production unit: For Unifoam, 0.99; Okin, 1.16; Beta, 1.04; and Comfort, 1.0425.enVarianceIndustriesNigeriaManagement ControlArticle