Difference between revisions of "Variances"
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'''Variances / [http://www.controlling-wiki.com/de/index.php?title=Abweichungen Abweichungen]'''<br> | '''Variances / [http://www.controlling-wiki.com/de/index.php?title=Abweichungen Abweichungen]'''<br> | ||
A variance is a difference between a planned or a budgeted value and an actual value. Variances give managers the opportunity to consider possible corrective actions and to implement them. The causes of a variance from the planned or budgeted figures are ascertained by means of a | A variance is a difference between a planned or a budgeted value and an actual value. Variances give managers the opportunity to consider possible corrective actions and to implement them. The causes of a variance from the planned or budgeted figures are ascertained by means of a | ||
| − | + | →[[Variance analysis / comparison of budgeted and actual figures CBA|variance analysis]]. | |
from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | ||
Revision as of 13:04, 31 August 2010
IGC-DEFINITION (abbreviated)
Variances / Abweichungen
A variance is a difference between a planned or a budgeted value and an actual value. Variances give managers the opportunity to consider possible corrective actions and to implement them. The causes of a variance from the planned or budgeted figures are ascertained by means of a
→variance analysis.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
