Variance Categories
Use
The SAP System assigns variances to variance categories, according to the cause of the variance. The system distinguishes between the input and output sides of the cost center or business process.
Features
The table lists the different variance categories and their causes.
Input Side Variance Categories |
Cause of Variances |
Input price variances |
Change in price of the material component |
Input quantity variance |
The plan quantity differs from the actual quantity consumed |
Resource-usage variance |
No actual or target costs exist for a cost element |
Remaining input variance |
You chose not to calculate input quantity, input price, or resource-usage variances |
Output Side Variance Categories |
Cause of Variances |
Output price variance |
You entered a price manually (such as for an activity type) |
Output quantity variance |
You manually posted a quantity that differs from the quantity leading to the credit posting on the cost center or business process |
Volume Variance |
The operating rate for a cost center or business process has changed |
Secondary fixed cost variance |
A portion of the target fixed costs are dependent on the operating rate |
Remaining Variance |
You chose not to calculate volume-, fixed cost- or output price variances |
Note
Idle capacity cost variance is not a variance category. You can, however, determine idle capacity cost variance in certain cases, based on the volume variance and the output price variance (see: Output Side Variances ).