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Sales that are higher than expected will result in positive variances on a static budget report for both revenues and expenses/costs, because both actual revenue and actual expenses or costs will be greater than budgeted. However, a positive variance for a revenue item is favorable, whereas a positive variance for an expense or cost item is unfavorable.
Sales that are higher than expected will result in positive variances on a static budget report for both revenues and expenses/costs, because both actual revenue and actual expenses or costs will be greater than budgeted. For a revenue item, a positive variance (actual revenue is greater than budgeted revenue) is a favorable variance. For an expense or cost item, a positive variance (actual is greater than budgeted) is an unfavorable variance.
Sales that are higher than expected will result in positive variances on a static budget report, because both actual revenue and actual expense or costs will be greater than budgeted. However, a positive variance for a revenue item is favorable, whereas a positive variance for an expense or cost item is unfavorable.
Sales that are higher than expected will result in positive variances on a static budget report for both revenues and expenses/costs, because both actual revenue and actual expenses or costs will be greater than budgeted. However, a positive variance for a revenue item is favorable, whereas a positive variance for an expense or cost item is unfavorable.