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Variance analysis
Variance...Deviation
A variance is the difference between an actual result and an expected result and it measured by Variance analysis which is the process by which the total difference between standard and actual results is analyzed.
Example:
The variable production overhead efficiency variance is the difference between the standard cost of the hours that should have been worked for the number of units actually produced, and the standard cost of the actual number of hours worked
Yes it is Called variance or Daviation... and to calculate this differece we use variance analysis.
Variance analysis. This is used to analyze differenced between planned outputs and actual aoutputs in any plans.
Gaps are also defined for the variation betwen product specifications and customer requirements.
