Definicja variance category

Co znaczy VARIANCE CATEGORY:

A classification of variances based on their cause.

You can calculate the following variance categories on the input side:

Scrap variances (only in Product Cost Controlling) Input price variances Resource usage variances Input quantity variances Remaining input variances

You can calculate the following variance categories on the output side:

Fixed cost variance (only in Overhead Cost Controlling) Mixed price variance (only in Product Cost Controlling) Output price variance Output quantity variance (only in Overhead Cost Controlling) Lot size variance (only in Product Cost Controlling) Remaining variances