In questa pagina puoi ottenere un'analisi dettagliata di una parola o frase, prodotta utilizzando la migliore tecnologia di intelligenza artificiale fino ad oggi:
In budgeting (or management accounting in general), a variance is the difference between a budgeted, planned, or standard cost and the actual amount incurred/sold. Variances can be computed for both costs and revenues.
The concept of variance is intrinsically connected with planned and actual results and effects of the difference between those two on the performance of the entity or company.