AG-18 Revenue Variance Analysis

This guideline provides formulas useful in determining revenue variances including the following basic formulas: Price Variance = (New Price – Base Price) x New Volume; Volume Variance = (New Volume – Base Volume) x Base Price. It also provides helpful information on the types of variables that may affect operating revenue as well as examples of other areas of application for variance analysis (e.g., analyzing variable operating expenses).  11 pages.  1996.



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Table of Contents

  1. Introduction to Variance Analysis
    1. In this Guideline
  2. Basic Revenue Variance Analysis
    1. Example 1
  3. Combining the Combination Volume/Price Variance with the Price Variance
  4. Additional Revenue Variance Analysis Examples
    1. Example 2
    2. Example 3
  5. An Oil and Gas Example
  6. Changes in Producing Days
  7. Why Production Volumes Change
  8. A Systematic Approach
  9. Other Applications of Variance Analysis
    1. Changes in Employee Benefits
    2. Changes in Transportation Cost

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