Verschillenanalyse grafisch uitgebeeld

Variance Analysis — Budget Decomposition Tree




Static-budget variance

Flexible-budget variance Sales-volume variance


Cost variance Revenue variance Sales-mix variance Sales-quantity variance


Variable cost Fixed overhead Selling-price Revenue-mix Weighted-CM Individual-CM Market-size Market-share
variance variance variance variance mix effect mix effect variance variance

Efficiency Price (rate) Spending Production-vol.
variance variance variance variance