Do you often see differences between your planned budget and actual spending or earnings? Understanding budget variance can help you pinpoint why these differences—known as variances—occur and how to manage them effectively.
At Anne Napolitano Consulting, we specialize in budget variance analysis to help you understand and manage both positive and negative variances.
What is a Budget Variance?
A budget variance is the difference between what was budgeted and the actual financial outcome for a given period. This difference can apply to revenue, expenses, or profits:
- Positive Budget Variance: This means actual results exceeded expectations, such as earning more revenue than projected or spending less than budgeted.
- Negative Budget Variance: This occurs when actual results fall short of the budgeted figures, indicating overspending or lower-than-expected income.
By analyzing these variances, you gain a better understanding of why your financial performance deviates from your budget and how these insights can be used to plan better budgets moving forward.