Compare budgeted revenue and costs against actual results, and classify each variance as favourable, adverse or on budget using the standard management accounting convention.
Données vérifiées · July 2026
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Budgetary control compares what actually happened to what was planned, then classifies the gap as favourable or adverse: higher actual revenue than budget is favourable, higher actual cost than budget is adverse. Doing the same for profit shows whether the combined effect of revenue and cost variances left the business ahead of, or behind, plan.
£500,000 budgeted revenue vs £520,000 actual (favourable), £300,000 budgeted costs vs £310,000 actual (adverse): a net favourable profit variance of £10,000.
Enter budgeted and actual revenue for the period.
Enter budgeted and actual costs for the period.
Read the revenue and cost variances, each classified as favourable, adverse or on budget.
Read the resulting profit variance to see the combined effect.
Last data update
July 7, 2026
Sources and references
ICAEW / ACCA management accounting — budgetary control and variance analysis; generic finance practice on the favourable/adverse variance convention.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
Because it reduces profit relative to plan — the favourable/adverse convention always describes the effect on profit, so higher-than-budgeted cost is adverse even though the number itself has 'increased'.
The calculator treats a variance within half a percent of budget as immaterial and labels it 'On budget' rather than favourable or adverse, to avoid over-interpreting rounding-level differences.