Price variance

This article or the following section is not adequately provided with supporting documents ( e.g. individual evidence ). Information without sufficient evidence could be removed soon. Please help Wikipedia by researching the information and including good evidence.

This article comparison of target and actual values ​​in business cost accounting. For a target / actual comparison in corporate strategy and corporate management, see organizational controlling .

The price variance (also called target / actual comparison ) is a term from business cost accounting . It denotes the difference between the actual and the target costs , i.e. H. between planned and actual costs of the input factors. The name comes from the fact that this difference is only due to different cost rates (e.g. cost prices for raw materials ).

This only applies if the price deviation corresponds exactly to the consumption deviation . Usually the consumption variance consists of a part for which the cost center manager is not responsible (price variance) and a part for which the cost center manager is responsible.

Individual evidence

1. ↑ Wolfgang G. Walter, Isabella Wünsch (Ed.): Introduction to modern cost accounting . 4th edition. Springer Gabler, S. 202 , doi : 10.1007 / 978-3-8349-4075-9 .