Variance Analysis: Difference between revisions
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Latest revision as of 13:53, 25 August 2010
1. Coming soon.
2. A variance is the difference between planned, budgeted or standard cost and actual cost (or revenues). Variance analysis is an analysis of the factors that have caused the difference between the predetermined standards and the actual results. Variances can be developed specifically related to the operations carried out in addition to those mentioned above. (Source: OGC, Information Technology Infrastructure Library (ITIL) v3) |