About: Variance (accounting)

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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.

Attributes	Values
rdf:type	Thing disease
rdfs:label	Variance (accounting) (en)
rdfs:comment	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. (en)
rdfs:seeAlso	Budget analyst
dcterms:subject	Management accounting Corporate finance
Wikipage page ID	1231079 (xsd:integer)
Wikipage revision ID	1119019326 (xsd:integer)
Link from a Wikipage to another Wikipage	Motivation Standard budget Standardization Budget Management accounting Non-profit organization Direct material price variance Direct material total variance Direct material usage variance Performance evaluation Corporate finance Management accounting Sales variance Direct labour variance Direct material variance Budgeting dbr:Activity-based_budgeting dbr:Controllable_items dbr:Flexible_budget dbr:Non-controllable_items dbr:Rolling_budget
sameAs	Variance (accounting) Variance (accounting) Variance (accounting) Variance (accounting)
dbp:wikiPageUsesTemplate	dbt:Also dbt:Otheruses dbt:Short_description dbt:Unreferenced
has abstract	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. (en)
gold:hypernym	Difference
prov:wasDerivedFrom	wikipedia-en:Variance_(accounting)?oldid=1119019326&ns=0
page length (characters) of wiki page	3842 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Variance_(accounting)
is Link from a Wikipage to another Wikipage of	Variance analysis (accounting) Standard budget Budget Financial risk management Direct labour cost variance Edward P. Moxey Backflush accounting Financial analyst Variance (disambiguation) Management accounting Managerial finance
is Wikipage redirect of	Variance analysis (accounting)
is Wikipage disambiguates of	Variance (disambiguation)
is foaf:primaryTopic of	wikipedia-en:Variance_(accounting)

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