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Example Example Analysis Variations

The document presents an analysis of variations between the budget and the actual sales for the month of April for 13 models. It is observed that total sales were lower than budgeted, mainly due to reductions in price and sales volume of several models. Some models exceeded planned sales thanks to higher selling prices or greater quantities sold.

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12 views5 pages

Example Example Analysis Variations

The document presents an analysis of variations between the budget and the actual sales for the month of April for 13 models. It is observed that total sales were lower than budgeted, mainly due to reductions in price and sales volume of several models. Some models exceeded planned sales thanks to higher selling prices or greater quantities sold.

Uploaded by

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© © All Rights Reserved
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Example: Analysis of Variations. Price vs Volume.

Budget for the month of April

Price Cost Margin Vol. Vol.


Model Quantity Margin
Unitary Unitary Gross Sales Cost
XPG-01 120 $30 $15 50% $3,600 $ 1,800 1,800
XPG-02 130 $ 35 $ 16 54% $ 4,550 2,080 2,470
XPG-03 190 $25 $ 14 44% $ 4,750 $2,660 $ 2,090
XPG-04 140 $ 28 $ 16 43% $3,920 $2,240 $ 1,680
XPG-05 150 $ 33 $ 18 45% $ 4,950 $2,700 2,250
XPG-06 90 $ 40 $ 22 45% $3,600 $1,980 1,620 dollars

XPG-07 80 $ 45 $ 29 36% $3,600 $2,320 1,280


XPG-08 110 $ 15 $ 10 33% $1,650 $1,100 $ 550
XPG-09 150 18 dollars $10 44% $ 2,700 $ 1,500 $1,200
XPG-10 100 $ 12 $7 42% $1,200 $ 700 $500
XPG-11 115 $ 33 $ 19 42% $3,795 $2,185 $1,610
XPG-12 115 $39 $ 22 44% $ 4,485 $ 2,530 $1,955
XPG-13 130 $ 43 $23 47% $5,590 $2,990 $ 2,600
TOTAL 1,620 TOTAL $ 48,390 $ 26,785 $21,605

Real Sales of April

Price Cost Margin Vol. Vol.


Model Qty Margin
Unitary Unitary Gross Sales Cost
XPG-01 91 $ 25 $15 40% $ 2,275 $1,365 $ 910
XPG-02 141 $ 30 $ 16 47% $4,230 $2,256 $ 1,974
XPG-03 178 $ 29 14 dollars 52% $ 5,162 $2,492 $ 2,670
XPG-04 160 $28 $ 16 43% $4,480 $2,560 1,920
XPG-05 162 $ 33 $ 18 45% $ 5,346 $ 2,916 $ 2,430
XPG-06 100 $ 40 $ 22 45% $ 4,000 $ 2,200 $ 1,800
XPG-07 50 $ 46 $29 37% 2,300 $1,450 $850
XPG-08 115 $ 18 $10 44% $2,070 $ 1,150 $920
XPG-09 170 $ 22 $10 55% $3,740 $1,700 $2,040
XPG-10 84 $ 12 $7 42% 1,008 $588 $ 420
XPG-11 150 $ 31 $ 19 39% $ 4,650 $ 2,850 $1,800
XPG-12 112 $ 38 $ 22 42% $4,256 $ 2,464 $ 1,792
XPG-13 160 $ 35 $ 23 34% $ 5,600 $3,680 $1,920
1,673 TOTAL $ 49,117 $ 27,671 $ 21,446

GLOSSARY Diff $ 727 $ 886 -$ 159

Variation in Selling Price


(Actual Selling Price – Budgeted Selling Price) x Actual Units Sold
Variation in sales volume (number of physical units)
(Actual Units Sold - Budgeted Units) x Budgeted Unit Profit
Margin
Gross%
50%
54%
44%
43%
45%
45%
36%
33%
44%
42%
42%
44%
47%
45%

Margin Var. Effect


Var. Vol Comment
Gross % Price Total
40% -$ 455 -$ 435 -$890 The decline in sales is due to a combined effect of reduction
47% -$705 $ 209 -$496 The decline in sales is mainly due to a decline in the
52% $712 -$132 $580 The decline in sales is mainly due to a fall in the
43% $0 $ 240 $ 240 The decline is due to a reduction in the units sold.
45% $0 $ 180 $ 180 The decline is due to a reduction in the units sold.
45% $0 $180 $180 The drop is due to a reduction in the units sold.
37% $ 50 -$ 480 -$430 Although it was sold a little more expensive than budgeted, the
44% $ 345 $ 25 $ 370 The increase in sales was mainly due to a higher
55% $ 680 $ 160 $ 840 The increase in sales was mainly due to a greater
42% $0 -$80 -$80 Although it was sold without discount, the units fell re
39% -$ 300 $ 490 $ 190 Despite a lower selling price, the discount boosted the
42% -$ 112 -$51 -$ 163 Both the drop in price and a slight reduction in units
34% -$ 1,280 $ 600 -$680 The decrease is due to a reduction in the selling price.
44%
-$ 1,065 $906 -$ 159
o
Volume and price action.
the price.
the price.

The units fell compared to the budget, dragging sales down.


or selling price.
or selling price.
affecting the budget by dragging sales down.
physical sales exceeded the budgeted amount, which generated a higher level of income.
Aged produced the drop in income.

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