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Difference between revisions of "Variances"

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== IGC-DEFINITION (abbreviated) ==
 
== IGC-DEFINITION (abbreviated) ==
'''Variances / [http://www.controlling-wiki.com/de/index.php?title=Abweichungen Abweichungen]'''<br>
+
'''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.)

Source

IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

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