P7EN: Budget preparation - M74: Variance analysis

More informations on: https://actiononline.fr/parcours/construction-budgetaire/

Learning goals:
- Understand the breakdown of variances.
- Know how to calculate variances.

A word from the author:
Companies use budgetary control to verify whether their performance is in line with the objectives defined in the budget. Analysing variances involves identifying the reasons for any potential deviations and determining the corrective actions required to correct these deviations from budget.
This module presents a simple approach for calculating and breaking down variances that any manager can easily implement to better manage his or her business unit.

Chapters:
- Introduction
- Calculating budget variances
- Breaking down variances
- Interpreting and generalising
- Pratical case study "Floradec"

More informations on: https://actiononline.fr/parcours/construction-budgetaire/