Budget vs Actual (Variance Analysis)
Compare budgeted revenue and costs against actual results, and classify each variance as favourable, adverse or on budget using the standard management accounting convention.
Datos verificados · julio de 2026
Why is a higher actual cost classified as adverse?
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'.
Fuente: ICAEW / ACCA management accounting — budgetary control and variance analysis; generic finance practice on the favourable/adverse variance convention. · actualizado 2026
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Todo sobre Budget vs Actual (Variance Analysis)
📋Presentación+
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.
💡 Buenas prácticas
- A favourable cost variance is not always good news — it can reflect underspend on maintenance or marketing that stores up problems for a later period.
- Investigate variances above a materiality threshold (e.g. 5-10% of the budget line) rather than chasing every small deviation.
- Track variances trend over several periods — a small variance that keeps recurring in the same direction usually means the budget assumption itself needs revisiting.
🔢 Ejemplo concreto
£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.
📖Guía de uso+
Cómo usar esta calculadora
- 1
Enter budgeted and actual revenue for the period.
- 2
Enter budgeted and actual costs for the period.
- 3
Read the revenue and cost variances, each classified as favourable, adverse or on budget.
- 4
Read the resulting profit variance to see the combined effect.
📚Glosario+
- Favourable variance
- A variance that improves profit versus budget — actual revenue higher than budgeted, or actual cost lower than budgeted.
- Adverse variance
- A variance that reduces profit versus budget — actual revenue lower than budgeted, or actual cost higher than budgeted.
ℹ️Fuentes y actualizaciones+
Última actualización de datos
7 de julio de 2026
Fuentes y referencias
ICAEW / ACCA management accounting — budgetary control and variance analysis; generic finance practice on the favourable/adverse variance convention.
Los datos de esta calculadora se actualizan periódicamente para reflejar los últimos baremos oficiales. En caso de duda, consulte las fuentes oficiales mencionadas arriba.
FAQ — Budget vs Actual (Variance Analysis)
Why is a higher actual cost classified as adverse?+
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'.
What does 'on budget' mean here?+
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.