Jump to content
 







Main menu
   


Navigation  



Main page
Contents
Current events
Random article
About Wikipedia
Contact us
Donate
 




Contribute  



Help
Learn to edit
Community portal
Recent changes
Upload file
 








Search  

































Create account

Log in
 









Create account
 Log in
 




Pages for logged out editors learn more  



Contributions
Talk
 



















Contents

   



(Top)
 


1 Sales volume variance  





2 Sales price variance  





3 References  














Sales variance






Tiếng Vit
 

Edit links
 









Article
Talk
 

















Read
Edit
View history
 








Tools
   


Actions  



Read
Edit
View history
 




General  



What links here
Related changes
Upload file
Special pages
Permanent link
Page information
Cite this page
Get shortened URL
Download QR code
Wikidata item
 




Print/export  



Download as PDF
Printable version
 
















Appearance
   

 






From Wikipedia, the free encyclopedia
 


Sales variance is the difference between actual sales and budgeted sales.[1] It is used to measure the performance of a sales function, and/or analyze business results to better understand market conditions.

There are two reasons actual sales can vary from planned sales: either the volume sold varied from the expected quantity, known as sales volume variance, or the price point at which units were sold differed from the expected price points, known as sales price variance. Both scenarios could also simultaneously contribute to the variance.

Sales volume variance[edit]

Sales volume variance can be considered favorable or unfavorable. Causes of sales volume variance include changes in competition and sales prices, changes in consumer desires (i.e. fashion trends over time), and impositions or removals of government trade restrictions.[2]

Sales price variance[edit]

Sales price variance can be considered favorable or unfavorable. A product sold at a price higher than the previously predicted price is considered favorable sales price variance, whereas selling for a lower price than expected is considered unfavorable sales price variance.[3]

References[edit]

  1. ^ Bragg, Steven. "Sales variance definition". AccountingTools. Retrieved 2022-03-09.
  • ^ "Sales volume variance - definition, explanation, formula and examples". Accounting For Management. 2018-12-21. Retrieved 2022-03-09.
  • ^ "What is price variance?". competera.net. Retrieved 2022-03-09.

  • t
  • e

  • Retrieved from "https://en.wikipedia.org/w/index.php?title=Sales_variance&oldid=1209520533"

    Categories: 
    Sales
    Management accounting
    Retailing stubs
    Hidden category: 
    All stub articles
     



    This page was last edited on 22 February 2024, at 08:40 (UTC).

    Text is available under the Creative Commons Attribution-ShareAlike License 4.0; additional terms may apply. By using this site, you agree to the Terms of Use and Privacy Policy. Wikipedia® is a registered trademark of the Wikimedia Foundation, Inc., a non-profit organization.



    Privacy policy

    About Wikipedia

    Disclaimers

    Contact Wikipedia

    Code of Conduct

    Developers

    Statistics

    Cookie statement

    Mobile view



    Wikimedia Foundation
    Powered by MediaWiki