Varian

Perbezaan antara belanjawan dengan hasil dan belanja sebenar yang berlaku

Penting dalam mengawal kos, bagi pihak pengurusan untuk membuat analisis

Rumus Varian:

Varian (amaun) = Angka sebenar – Angka belanjawan

Varian (%) = (Angka Varian / Angka Belanjawan) X 100

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