{"id":58384,"date":"2025-10-24T10:24:02","date_gmt":"2025-10-24T08:24:02","guid":{"rendered":"https:\/\/fnege-medias.fr\/video-acf\/what-is-variance-analysis-en\/"},"modified":"2025-10-24T10:24:02","modified_gmt":"2025-10-24T08:24:02","slug":"what-is-variance-analysis-en","status":"publish","type":"video-acf","link":"https:\/\/fnege-medias.fr\/en\/fnege-video\/what-is-variance-analysis-en\/","title":{"rendered":"What is <b>variance analysis<\/b>?"},"content":{"rendered":"<p data-start=\"119\" data-end=\"512\"><strong data-start=\"119\" data-end=\"140\">Variance analysis<\/strong> allows for the precise identification of the <strong data-start=\"186\" data-end=\"212\">origins of differences<\/strong> between what was <strong data-start=\"230\" data-end=\"242\">budgeted<\/strong> and what was actually <strong data-start=\"265\" data-end=\"277\">achieved<\/strong>, and for the measurement of the <strong data-start=\"310\" data-end=\"330\">financial impact<\/strong> of each cause.<br data-start=\"345\" data-end=\"348\" \/>Thus, it is possible to calculate <strong data-start=\"382\" data-end=\"400\">cost variances<\/strong>, <strong data-start=\"402\" data-end=\"423\">revenue variances<\/strong>, and <strong data-start=\"429\" data-end=\"449\">margin variances<\/strong>. For each element, <strong data-start=\"469\" data-end=\"486\">sub-variances<\/strong> can also be calculated.<\/p>\n<p data-start=\"514\" data-end=\"781\">Variance analysis helps to identify the <strong data-start=\"554\" data-end=\"588\">main sources of profit decline<\/strong>, including <strong data-start=\"600\" data-end=\"617\">cost overruns<\/strong> and <strong data-start=\"622\" data-end=\"643\">revenue decreases<\/strong>, and to measure their financial consequences. This facilitates <strong data-start=\"707\" data-end=\"729\">corrective actions<\/strong> by prioritizing the <strong data-start=\"750\" data-end=\"778\">most significant factors<\/strong>.<\/p>\n<p data-start=\"783\" data-end=\"881\">Moreover, this approach can be adapted to <strong data-start=\"825\" data-end=\"878\">analyze the evolution of data between two periods<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Variance analysis allows for the precise identification of the origins of differences between what was budgeted and what was actually achieved, and for the measurement of the financial impact of each cause.<br \/>\nThus, it is possible to calculate cost variances, revenue variances, and margin variances. For each element, sub-variances can also be calculated.<br \/>\nVariance analysis helps to identify the main sources of profit decline, including cost overruns and revenue decreases, and to measure their financial consequences. This facilitates corrective actions by prioritizing the most significant factors.<br \/>\nMoreover, this approach can be adapted to analyze the evolution of data between two periods.<\/p>\n","protected":false},"featured_media":53396,"template":"","format":[11958,11959],"meta":{"_acf_changed":false},"categories":[3026,3144],"tags":[11297,7260,11299,7261,11298],"class_list":["post-58384","video-acf","type-video-acf","status-publish","has-post-thumbnail","hentry","category-controle-de-gestion","category-management-control","tag-budgetary-control","tag-budgets","tag-forecasts","tag-plans","tag-variances","format-dico","format-management-dictionary"],"acf":[],"_links":{"self":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58384","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf"}],"about":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/types\/video-acf"}],"version-history":[{"count":0,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58384\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media\/53396"}],"wp:attachment":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media?parent=58384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/categories?post=58384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/tags?post=58384"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/format?post=58384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}