Most teams set a single percentage threshold across the board that’s simple but flawed. A 5% swing in a volatile revenue account might mean nothing, while a 2% movement in an accrued liabilities could ...

Facilities that focus on manufacturing and production track two kinds of costs: fixed costs and variable costs. The variable costs are those that change when production levels change: raw materials, ...

The revenue variance for an accounting period is the difference between budgeted and actual revenue. A favorable revenue variance occurs when actual revenues exceed budgeted revenues, while the ...

McGahan, Anita M., and Michael E. Porter. "What Do We Know About Variance in Accounting Profitability?" Management Science 48, no. 7 (July 2002): 834–851.

1. A method is presented of producing a multi-way analysis or account of the variance of the relative change in density from one year to the next of a wild population which is structured in some way ...