variance category (CO)

Controlling (CO)

A 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