Show TOC

variance category

Controlling (CO)

Classification of variances based on their cause.

You can calculate the following variance categories on the input side:

• Scrap variances (only in Product Cost Controlling)

• Input price variances

• Resource-usage variances

• Input quantity variances

• Remaining input variances

You can calculate the following variance categories on the output side:

• Fixed-cost variance (only in Overhead Cost Controlling)

• Mixed-price variance (only in Product Cost Controlling)

• Output price variance

• Output quantity variance (only in Overhead Cost Controlling)

• Lot size variance (only in Product Cost Controlling)

• Remaining variances