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Technical Note

Variance analysis (abridged)

By Ormazabal, Gaizka / Soler, Edi

In this technical note we explain how to analyze deviations from a budget. We call this procedure variance analysis. The purpose of this analysis is to better understand the sources of variation between the budget and the actual performance of a company. To illustrate the methodology, we use an example of a company in the textile industry.

Collection: IESE (España)

Ref: CN-258-E

Format: PDF

Number of pages: 7

Publication Date: Jan 22, 2026

Language: English

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Learning Objective

This technical note can be used in any managerial accounting course to help students analyze variances and to understand the sources of variation between the budget and the actual performance of a company.

Variance analysis (abridged)

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Variance analysis (abridged)

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Variance analysis (abridged)

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