Nesta página você pode obter uma análise detalhada de uma palavra ou frase, produzida usando a melhor tecnologia de inteligência artificial até o momento:
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.