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Sales Variances
- Total Sales Variance
- Difference between actual sales unit x actual profit and budgeted units x budgeted profit
(Actual Sales units x Actual Profit per unit) - (Budgeted Sales units x Standard Profit per unit)
- Sales Volume Variance
- Difference between the actual units sold and the
budgeted units valued at Standard Profit Margin
(Actual Units - Budgeted Units) x Standard Profit
Margin
- Sales Volume Planning Variance
- Difference between the budgeted units and the
revised budgeted units (based on revised
market share) valued at Standard Profit Margin
(Budgeted Units - Revised Budgeted Units) x
Standard Profit Margin
- Difference between the budgeted units and the
revised budgeted units (based on revised
market share) valued at Standard Profit Margin
(Budgeted Units - Revised Budgeted Units) x
Standard Profit Margin
- Sales Volume Operational Variance
- Difference between the revised budgeted units (based
on revised market share) and the actual units valued at
Standard Profit Margin (Revised Budgeted Units - Actual
Units) x Standard Profit Margin
- Difference between the revised budgeted units (based
on revised market share) and the actual units valued at
Standard Profit Margin (Revised Budgeted Units - Actual
Units) x Standard Profit Margin
- Sales Volume Planning Variance
- Difference between the actual units sold and the
budgeted units valued at Standard Profit Margin
(Actual Units - Budgeted Units) x Standard Profit
Margin
- Sales Price Variance
- Difference between actual sales revenue and what sales
revenue should have been for the actual sales units
(Actual Sales units x Actual Selling Price per unit) - (Actual
Sales units x Budgeted Selling Price per unit) OR ASU x (ASP-BSP)
- Sales Price Operational Variance
- Difference between the revised should have been
for the actual sales units and actual sales
revenue (Actual Sales units x Revised Budgeted
Selling Price per unit) - Actual (Actual Sales units
x Actual Selling Price per unit) OR ASU x (RBSP-ASP)
- Difference between the revised should have been
for the actual sales units and actual sales
revenue (Actual Sales units x Revised Budgeted
Selling Price per unit) - Actual (Actual Sales units
x Actual Selling Price per unit) OR ASU x (RBSP-ASP)
- Sales Price Planning Variance
- Difference between what sales revenue should
have been for the actual sales units and the
revised should have been for the actual sales
units (Actual Sales units x Budgeted Selling Price
per unit) - (Actual Sales units x Revised Budgeted
Selling Price per unit) OR ASU x (BSP-RBSP)
- Difference between what sales revenue should
have been for the actual sales units and the
revised should have been for the actual sales
units (Actual Sales units x Budgeted Selling Price
per unit) - (Actual Sales units x Revised Budgeted
Selling Price per unit) OR ASU x (BSP-RBSP)
- Sales Price Operational Variance
- Difference between actual sales revenue and what sales
revenue should have been for the actual sales units
(Actual Sales units x Actual Selling Price per unit) - (Actual
Sales units x Budgeted Selling Price per unit) OR ASU x (ASP-BSP)
- Sales Volume Variance
- Difference between actual sales unit x actual profit and budgeted units x budgeted profit
(Actual Sales units x Actual Profit per unit) - (Budgeted Sales units x Standard Profit per unit)
- ASU = Actual Sales Units, ASP = Actual Selling
Price, BSP = Budgeted Selling Price, RBSP = Revised
Budgeted Selling Price
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