Difference between revisions of "Variances"
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== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
| − | '''Variances / [ | + | '''Variances / [:de: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]]. | →[[Variance analysis / comparison of budgeted and actual figures CBA|variance analysis]]. | ||
Revision as of 22:12, 18 November 2010
IGC-DEFINITION (abbreviated)
Variances / [:de:Abweichungen|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.)
