أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
unfavorable or favorable refers to a difference between an actual and a budgeted (Standard)
For example, if sales were budgeted to be, for a period but were actually,, there would be an unfavorable (or negative) variance of,, if expenses were projected to be, for a period but were actually, there would be an unfavorable variance of, and Vice versa would be favorable