analyse des écarts de coûts

OBS: Effective variance analysis requires not only the determination of variances but also a knowledgeable interpretation of these variances; in other words: it is not enough for management to know that a variance exists, the reason for the variance must be known in order to take appropriate action. Analysis of variances enables management to isolate the causes, to concentrate their attention on specific areas which have affected the profitability of the business and to assign responsibility for correction to the person or persons responsible.
OBS: cost variance: The difference between a budgeted cost or standard cost and comparable actual cost incurred during a period.