Variance Analysis
Explain the gap between plan and actual.
Install 安装
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---
name: Variance Analysis
description: Explain the gap between plan and actual.
---
# Variance Analysis
The number that came in different from plan isn't the answer; the *cause* is. Variance analysis decomposes a gap into its drivers so you can act on the right one.
## Method
- **Volume vs price vs mix.** Revenue came in 8% below plan — was it fewer units (volume), lower price (price), or a shift toward cheaper products (mix)? Each has a different fix.
- **Isolate each driver's contribution.** Hold others constant, change one, measure. Sum of isolated effects should reconcile to the total variance.
- **Flag material variances.** Don't drown in the noise; surface the few variances big enough to act on.
- **Investigate, don't just report.** "Marketing spend was 20% over" is the start. Why — did a campaign run longer, cost more, or both?
## Use
The output is an action: "re-forecast", "investigate vendor X", "shift mix toward higher-margin SKUs".