Variance AnalysisSplitting the difference between budget and actual into causes.Accounting & FinanceThe main variances.VarianceIsolatesOwnerMaterial pricePaid more or less per unitPurchasingMaterial usageUsed more or less materialProductionLabour rateWage rate differenceHR, planningLabour efficiencyHours takenProductionSales priceCharged more or lessSalesSales volumeSold more or fewerSales, marketingVariances interact. Buying cheaper material gives a favourable pricevariance and often an adverse usage variance.Variance Analysislearnposters.com
Variance Analysis — printable business wall chart from LearnPosters. Free vector PDF, US Letter and A4.

What’s on the Variance Analysis poster

A 6-row table: Variance · Isolates · Owner.

The main variances.

Variances interact. Buying cheaper material gives a favourable price variance and often an adverse usage variance.

Questions about the Variance Analysis poster

What’s on the Variance Analysis poster?
A 6-row table: Variance · Isolates · Owner. The main variances. Material price — Paid more or less per unit — Purchasing; Material usage — Used more or less material — Production; Labour rate — Wage rate difference — HR, planning; Labour efficiency — Hours taken — Production; Sales price — Charged more or less — Sales; Sales volume — Sold more or fewer — Sales, marketing. Variances interact. Buying cheaper material gives a favourable price variance and often an adverse usage variance.
Who is the Variance Analysis poster for?
Variance Analysis belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning management accounting can pin it up — a beginner, a student mid-course, or someone revising years later.
When should you use the Variance Analysis poster?
A total variance tells you little. The split into price and quantity tells you who to ask. A wall chart earns its place by being glanceable from where the work is happening, so Variance Analysis belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.
What other posters go with Variance Analysis?
Standard Costing, Absorption vs Marginal Costing and Activity-Based Costing sit alongside Variance Analysis in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.Standard CostingAbsorption vs Marginal CostingActivity-Based Costing
Is the Variance Analysis poster free to download and print?
Yes. Variance Analysis downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence
What size does the Variance Analysis poster print at?
Variance Analysis is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Variance Analysis loses nothing.Printing guide

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