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Sales variance is the difference between actual sales and budget sales. 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 plan (sales volume variance), or sales were at a different price from what was planned (sales price variance). Both scenarios could also simultaneously contribute to the variance. For example: The plan was to sell 5 widgets at $3 each, for a budgeted sales of: (5 *$3)=$15. In reality, 6 widgets were sold at $2 each, for an actual sales of: (6 *$2)=$12. The total variance was thus ($12–$15)=$3 (U)nfavourable or minus $3, since total sales was less than planned. == Sales price variance == Sales Price Variance: The sales price variance reveals the difference in total revenue caused by charging a different selling price from the planned or standard price. The sales price variance is calculated as: Actual quantity sold * (actual selling price - planned selling price). In the example, the sales price variance was 6 *($2–$3)= -$6 (U)nfavourable or minus $6, since the sales price was less than planned. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Sales variance」の詳細全文を読む スポンサード リンク
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