{"id":29244,"date":"2025-12-12T07:13:50","date_gmt":"2025-12-12T07:13:50","guid":{"rendered":"https:\/\/www.hashmicro.com\/ph\/blog\/?p=29244"},"modified":"2025-12-15T04:26:12","modified_gmt":"2025-12-15T04:26:12","slug":"budget-variance","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/ph\/blog\/budget-variance\/","title":{"rendered":"Budget Variance Analysis: A Strategic Guide for Business Control"},"content":{"rendered":"<p data-start=\"348\" data-end=\"674\">Have you ever reviewed your financial report and noticed expenses or revenue figures that did not align with your original plan? These gaps often signal deeper issues in cost control or forecasting. Budget variance analysis helps businesses identify and understand these discrepancies early.<\/p>\n<p data-start=\"583\" data-end=\"948\">A 2023 study by <a href=\"https:\/\/rsisinternational.org\/journals\/ijriss\/articles\/the-role-of-forecasting-and-budgeting-data-accuracy-in-improving-organizational-performance\" target=\"_blank\" rel=\"noopener\">RSI International<\/a> found that organizations experience an average budget variance of nearly 10%, highlighting how often forecasts miss actual results. Budget variance analysis helps identify inefficiencies, unexpected trends, and cost drivers. This insight supports more accurate planning and corrective action.<\/p>\n<p data-start=\"1040\" data-end=\"1387\">To manage budget variances more effectively, businesses increasingly rely on automated financial tools for real-time visibility. HashMicro\u2019s accounting software helps track performance accurately and reduce manual errors. Book a free demo to see how HashMicro supports smarter business control.<\/p>\n<div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Contents\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Content Lists<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 20px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n  padding-top: 20px;\r\n  margin-top: 0px;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 84% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\/* \t\t\tright: 5%; *\/\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Function to handle click on all <a> elements with href starting with #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Add event listener for all <a> elements in toc-list and list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with class 'td-post-content'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within the article\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif(window.innerWidth < 767){\r\n\t\t\ttocTitle.textContent = 'Table of Contents'; \/\/ Selalu pertahankan judul ini di mobile\r\n\t\t} else {\r\n\t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\t\t\t  tocTitle.textContent = 'Table of Contents'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n        tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Contents'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Contents'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ 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data-desktop-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-demo-gratis.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/mobile-bir-demo-gratis.webp\" alt=\"FreeDemo\" class=\"responsive-image-banner\" width=\"620\" height=\"255\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<table style=\"border-collapse: collapse;background-color: #fffacd;border-radius: 25px 25px 25px 25px\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px;border: none\">\n<h3 style=\"margin-bottom: 10px\"><span style=\"background-color: #8a0e19;color: #ffffff;padding: 5px\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li><a href=\"#1\">Budget variance analysis<\/a> helps businesses detect financial issues early and maintain stability through better cost control and accountability.<\/li>\n<li><a href=\"#2\">Budget gaps often result<\/a> from planning errors, market shifts, inefficiencies, or scope changes, and identifying them enables targeted corrective action.<\/li>\n<li>Manual tracking limits accuracy and speed as businesses grow. <a href=\"https:\/\/www.hashmicro.com\/ph\/accounting-software\">HashMicro Accounting Software<\/a> automates real-time variance reporting and integrates financial data to support proactive budget control.<\/li>\n<\/ul>\n<p><style>\r\n.button-cta-custom {\r\n    background-color: #8a0e19;\r\n    color: #fff !important;\r\n    -webkit-transition: all .3s ease;\r\n    transition: all .3s ease;\r\n    padding: 8px 24px;\r\n    display: inline-block;\r\n    border-radius: 8px;\r\n    font-size: 16px;\r\n    font-weight: bold;\r\n}\r\n.button-cta-custom:hover{\r\n\tbackground-color:#991b26\t\t\r\n}\r\n<\/style>\r\n<a class=\"button-cta-custom\" href=\"https:\/\/www.hashmicro.com\/ph\/free-product-tour\/?medium=cta-button\" target=\"_blank\">Click Here to Get the Free Demo!<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>What Is Budget Variance?<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Budget variance is the difference between budgeted and actual revenue or expense over a period. It shows financial performance versus targets. When actual results are better than budgeted, it\u2019s a favorable variance; however, when they are worse, it\u2019s an unfavorable variance.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Budget variance analysis goes beyond operational costs; it also applies to sales, production, and project budgets. By understanding it, management can spot where performance exceeds or falls short of expectations, then investigate further and take corrective action as needed.<span id=\"1\"><\/span><\/span><\/p>\n<h2><b>The Importance of Budget Variance Analysis for Business Health<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-29546 size-full\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/The-Importance-of-Budget-Variance-Analysis-for-Business-Health.webp\" alt=\"The Importance of Budget Variance Analysis for Business Health\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/The-Importance-of-Budget-Variance-Analysis-for-Business-Health.webp 1200w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/The-Importance-of-Budget-Variance-Analysis-for-Business-Health-300x169.webp 300w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/The-Importance-of-Budget-Variance-Analysis-for-Business-Health-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/The-Importance-of-Budget-Variance-Analysis-for-Business-Health-768x432.webp 768w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/The-Importance-of-Budget-Variance-Analysis-for-Business-Health-747x420.webp 747w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/The-Importance-of-Budget-Variance-Analysis-for-Business-Health-150x84.webp 150w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/The-Importance-of-Budget-Variance-Analysis-for-Business-Health-696x392.webp 696w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/The-Importance-of-Budget-Variance-Analysis-for-Business-Health-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400\">Understanding budget variance is not just an accounting task; instead, it is a vital part of proactive strategic management. Regular variance analysis helps leaders anticipate problems, make smarter decisions, allocate resources efficiently, and support long-term financial stability.<\/span><\/p>\n<p><span style=\"font-weight: 400\">This analysis turns raw data into actionable insights. Without it, a company operates in the dark, missing inefficiencies or standout team performance. By tracking variances, you can reward cost-saving teams and, meanwhile, support those struggling to meet budget goals, keeping everyone aligned.<\/span><\/p>\n<h3><b>1. As a financial control tool<\/b><\/h3>\n<p><span style=\"font-weight: 400\">Budget variance is the gap between budgeted and actual results. It signals performance versus targets. When results beat the budget, the variance is favorable; however, when they fall short, it is unfavorable, prompting managers to investigate and adjust plans accordingly.<\/span><\/p>\n<h3><b>2. For evaluating department and manager performance<\/b><\/h3>\n<p><span style=\"font-weight: 400\">Budget variance is an objective way to assess how well managers use resources. Consistently favorable variance suggests efficient, innovative management, while unfavorable variance may reveal issues. Consequently, it builds accountability and links each team\u2019s actions to the company\u2019s bottom line.<\/span><\/p>\n<h3><b>3. Improving the accuracy of future planning and forecasting<\/b><\/h3>\n<p><span style=\"font-weight: 400\">By analyzing past variance trends, a company can create more accurate future budgets. If a department consistently exceeds its budget for valid reasons, its budget may need adjustment; conversely, if revenue keeps beating targets, you can confidently set more ambitious goals.<\/span><\/p>\n<p><span style=\"font-weight: 400\">To apply these budget variance analysis benefits more effectively, many businesses turn to automated financial systems. Exploring HashMicro\u2019s pricing can help you understand how its budgeting tools support real-time control and smarter financial decisions.<\/span><\/p>\n<p><span style=\"font-weight: 400\"><a href=\"https:\/\/www.hashmicro.com\/ph\/offer\/download-erp-pricing-list?medium=banner-article\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-skema-harga.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-skema-harga.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/mobile-bir-skema-harga.webp\" alt=\"SkemaHarga\" class=\"responsive-image-banner\" width=\"620\" height=\"255\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/span><\/p>\n<h2><b>How to Calculate Budget Variance: Formula and Interpretation<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Calculating budget variance is fundamentally simple, but interpreting the results is crucial for valuable insights. The process compares planned figures with what actually occurred. Understanding how to calculate and categorize results helps you see the good news and the bad news in your financial reports.<\/span><\/p>\n<p><span style=\"font-weight: 400\">It is important to remember that not all variances are equal. A small difference may be negligible, but a large one needs quick attention. Therefore, many companies set a threshold that triggers investigation so management can focus on variances with the greatest business impact.<\/span><\/p>\n<h3><b>A. The basic budget variance formula<\/b><\/h3>\n<p><span style=\"font-weight: 400\">The basic formula for budget variance is to subtract the budgeted amount from the actual amount. This applies to both costs and revenues, although their meanings differ. By using this formula consistently, you build reliable trend data that supports long\u2011term strategic planning.<\/span><\/p>\n<blockquote><p><strong><code>Budget Variance = Actual Amount - Budgeted Amount<\/code><\/strong><\/p><\/blockquote>\n<h3><b>B. Understanding favorable variance (F)<\/b><\/h3>\n<p><span style=\"font-weight: 400\">A favorable variance (F) occurs when the actual result is better than budgeted. For costs, this means spending is lower than the budget. For revenue, it means income is higher. Although it seems positive, it still needs analysis to see if it comes from real efficiency or from missed activities that may slow growth.<\/span><\/p>\n<h3><b>C. Understanding unfavorable variance (U)<\/b><\/h3>\n<p><span style=\"font-weight: 400\">An unfavorable variance (U), or adverse variance, occurs when the actual result is worse than budgeted. For costs, this means spending is higher than the budget. For revenue, it means income is lower than targeted. Therefore, unfavorable variances are red flags that require quick investigation.<span id=\"2\"><\/span><\/span><\/p>\n<h2><b>Key Factors Causing Budget Variance<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Budget variance rarely occurs without a reason. Deviations between plan and reality can come from many internal and external factors. Therefore, finding the root causes is crucial so you can fix problems at their source and avoid repeating the same mistakes later.<\/span><\/p>\n<p><span style=\"font-weight: 400\">By categorizing the causes of variance, you can create more targeted mitigation strategies. For example, a variance from external factors may require changes in procurement, while one from internal inefficiencies may call for process improvements or employee training.<\/span><\/p>\n<h3><b>1. Errors in the planning or estimation process<\/b><\/h3>\n<p><span style=\"font-weight: 400\">This is one of the most common causes, where the initial budget relies on inaccurate assumptions, incomplete data, or overly optimistic estimates. These errors often stem from weak research, failure to factor in inflation, or limited budgeting experience, and they almost guarantee significant variance later.<\/span><\/p>\n<h3><b>2. Changes in external market conditions<\/b><\/h3>\n<p><span style=\"font-weight: 400\">Factors beyond the company&#8217;s control are often key triggers for variance. For example, sudden jumps in raw material prices, new regulations that raise compliance costs, or currency swings that affect imports. Although these cannot be controlled, they can be anticipated and reduced with strong risk management and flexible budgeting.<\/span><\/p>\n<h3><b>3. Internal operational inefficiencies<\/b><\/h3>\n<p><span style=\"font-weight: 400\">An unfavorable cost variance often reflects internal problems. For example, it may come from material waste, low labor productivity, or inefficient equipment use. These variances are highly actionable because process improvements can quickly reduce costs and increase profitability.<\/span><\/p>\n<h3><b>4. Scope creep or changes in project scope<\/b><\/h3>\n<p><span style=\"font-weight: 400\">In project management, especially construction, scope creep is a common cause of cost overruns when features change without budget updates. This often comes from unclear communication. However, strong <\/span><a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/construction-site-management-project-success-blueprint\/\"><span style=\"font-weight: 400\">construction site management<\/span><\/a><span style=\"font-weight: 400\"> with clear change protocols can help prevent it.<\/span><\/p>\n<h2><b>Effective Strategies to Manage and Control Budget Variance<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-29545\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/Effective-Strategies-to-Manage-and-Control-Budget-Variance.webp\" alt=\"Effective Strategies to Manage and Control Budget Variance\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/Effective-Strategies-to-Manage-and-Control-Budget-Variance.webp 1200w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/Effective-Strategies-to-Manage-and-Control-Budget-Variance-300x169.webp 300w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/Effective-Strategies-to-Manage-and-Control-Budget-Variance-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/Effective-Strategies-to-Manage-and-Control-Budget-Variance-768x432.webp 768w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/Effective-Strategies-to-Manage-and-Control-Budget-Variance-747x420.webp 747w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/Effective-Strategies-to-Manage-and-Control-Budget-Variance-150x84.webp 150w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/Effective-Strategies-to-Manage-and-Control-Budget-Variance-696x392.webp 696w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/12\/Effective-Strategies-to-Manage-and-Control-Budget-Variance-1068x601.webp 1068w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400\">Knowing that a variance exists is only the beginning, and what you do next matters most. Proactively managing it requires regular monitoring, quick investigation, and clear corrective actions so you can reduce negative variances and understand what drives positive ones.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Implementing a solid strategy can turn variance analysis from a historical report into a dynamic management tool. It also promotes continuous improvement, as every team member becomes more aware of how their actions affect finances.<\/span><\/p>\n<h3><b>A. Conduct regular variance analysis<\/b><\/h3>\n<p><span style=\"font-weight: 400\">Do not wait until the end of a quarter or year to review your budget. Instead, analyze it weekly or monthly. Frequent monitoring helps you catch issues early, while they are easier to fix, which is crucial for dynamic projects with a strict <\/span><a href=\"https:\/\/www.hashmicro.com\/ph\/blog\/project-timeline\/\"><span style=\"font-weight: 400\">project timeline<\/span><\/a><span style=\"font-weight: 400\"> and rising costs.<\/span><\/p>\n<h3><b>B. Investigate the root cause of significant variances<\/b><\/h3>\n<p><span style=\"font-weight: 400\">When a significant variance appears, quickly assign a team or analyst to find the cause. For example, check if higher material costs come from one supplier or the whole market, and whether lower productivity is due to equipment issues or lack of training, then choose the right corrective action.<\/span><\/p>\n<h3><b>C. Implement strong project management practices<\/b><\/h3>\n<p><span style=\"font-weight: 400\">For projects, use proven methodologies to manage schedules and resources efficiently. Also, set a formal process for scope changes so added work includes an approved budget and timeline. This helps prevent scope creep, keeps the project on track, and supports strong budget discipline.<\/span><\/p>\n<h3><b>D. Leverage technology for real-time monitoring<\/b><\/h3>\n<p><span style=\"font-weight: 400\">Relying on manual spreadsheets is error prone and slow for a growing company. Instead, use accounting software or an ERP system with real-time data. This gives instant budget visibility and faster decisions. For deeper insight, you can also read <\/span><a href=\"https:\/\/www.forbes.com\/advisor\/business\/what-is-erp\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">Forbes<\/span><\/a><span style=\"font-weight: 400\"> articles on enterprise resource planning.<\/span><\/p>\n<h2><b>Automating Budget Variance Analysis with Accounting Software<\/b><\/h2>\n<p><span style=\"font-weight: 400\">In modern business, managing budget variance with manual spreadsheets is no longer efficient and is very risky. Manual work is slow, prone to errors, and often produces outdated reports, which can delay intervention and cause higher losses as transactions grow.<\/span><\/p>\n<p><span style=\"font-weight: 400\">The modern solution is to adopt technology, especially integrated accounting software or an ERP system. These tools automate data collection, compare it with the budget in real time, and create variance reports. With HashMicro Accounting, companies can move to proactive, agile financial management.<\/span><\/p>\n<h2><b>Optimize Your Business Management with Solutions from HashMicro<\/b><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-27601 size-full\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/07\/HashMicro-Accounting-PH-Dashboard.webp\" alt=\"HashMicro Accounting PH Dashboard\" width=\"1774\" height=\"1200\" srcset=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/07\/HashMicro-Accounting-PH-Dashboard.webp 1774w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/07\/HashMicro-Accounting-PH-Dashboard-300x203.webp 300w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/07\/HashMicro-Accounting-PH-Dashboard-1024x693.webp 1024w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/07\/HashMicro-Accounting-PH-Dashboard-768x520.webp 768w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/07\/HashMicro-Accounting-PH-Dashboard-1536x1039.webp 1536w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/07\/HashMicro-Accounting-PH-Dashboard-621x420.webp 621w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/07\/HashMicro-Accounting-PH-Dashboard-150x101.webp 150w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/07\/HashMicro-Accounting-PH-Dashboard-696x471.webp 696w, https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2025\/07\/HashMicro-Accounting-PH-Dashboard-1068x722.webp 1068w\" sizes=\"(max-width: 1774px) 100vw, 1774px\" \/><\/p>\n<p><span style=\"font-weight: 400\"><a href=\"https:\/\/www.hashmicro.com\/ph\/accounting-software\">HashMicro<\/a> provides an integrated ERP system that automates and simplifies business processes, including budget management and variance analysis. With this solution, companies can overcome slow reporting, manual errors, and real-time tracking challenges and move toward proactive financial control.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Through our advanced Accounting Software, companies can process transactions faster, cut human error, and get accurate real-time data. In addition, automated approvals, budget tracking, and integration with other modules turn complex figures into clear, actionable insights.<\/span><\/p>\n<p><span style=\"font-weight: 400\">HashMicro&#8217;s system fully integrates all modules, so data from accounting, inventory, purchasing, and sales is seamlessly connected. As a result, you get better visibility, eliminate data silos, and create a single, accurate source of truth for the entire organization.<\/span><\/p>\n<h3><b>Features of HashMicro Accounting Software:<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400\"><b>Budget Management:<\/b><span style=\"font-weight: 400\"> Allows for the creation, tracking, and management of budgets for different departments or projects, providing real-time alerts when spending approaches its limit.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Real-Time Financial Reporting:<\/b><span style=\"font-weight: 400\"> Automatically generates comprehensive financial statements, including balance sheets, income statements, and cash flow reports with variance analysis.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Multi-Level Approval Workflow:<\/b><span style=\"font-weight: 400\"> Provides a customizable tiered approval system for expenses and purchases, ensuring every transaction undergoes proper verification according to company policy.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Automatic Reconciliation:<\/b><span style=\"font-weight: 400\"> Streamlines the bank reconciliation process by automatically matching transactions, saving significant time and reducing manual errors.<\/span><\/li>\n<li style=\"font-weight: 400\"><b>Integration with All Modules:<\/b><span style=\"font-weight: 400\"> Connects seamlessly with procurement, sales, and inventory systems to ensure financial data is always synchronized with operational activities without manual input.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">With HashMicro, your company can enhance operational efficiency, data transparency, and business process automation. To see how our solutions can tangibly help your business, do not hesitate to<\/span><a href=\"https:\/\/www.hashmicro.com\/ph\/free-product-demo\/\"> <span style=\"font-weight: 400\">try our free demo now<\/span><\/a><span style=\"font-weight: 400\">.<\/span><\/p>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400\">Budget variance analysis is essential for maintaining business control by comparing planned budgets with actual results. It helps identify inefficiencies, uncover cost drivers, and respond quickly to financial gaps. This approach enables better forecasting, accountability, and informed decision-making.<\/span><\/p>\n<p><span style=\"font-weight: 400\">To manage budget variances more effectively, <a href=\"https:\/\/www.hashmicro.com\/ph\/accounting-software\">HashMicro<\/a> offers accounting and budgeting software with real-time tracking, automated variance reporting, and centralized financial data. These features reduce manual work, improve visibility, and help businesses maintain stronger financial discipline.<\/span><\/p>\n<p><span style=\"font-weight: 400\">If you want clearer insights into budget performance and stronger financial control, now is the right time to take action. <\/span><a href=\"https:\/\/www.hashmicro.com\/ph\/free-product-tour\/\">Book a free demo with HashMicro<\/a><span style=\"font-weight: 400\"> to see how its budgeting and accounting solutions support smarter planning and more confident decisions.<\/span><\/p>\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><a href=\"https:\/\/www.hashmicro.com\/ph\/accounting-software?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-accounting.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/bir-accounting.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/ph\/blog\/wp-content\/uploads\/2024\/10\/mobile-br-accounting.webp\" alt=\"Accounting\" class=\"responsive-image-banner\" width=\"620\" height=\"255\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/span><\/p>\n<h2><strong>FAQ about Budget Variance<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>What percentage of budget variance is considered acceptable?<br \/>\n<\/strong><\/summary>\n<p>There is no universal figure, but many companies consider a variance under 5% to be within a reasonable limit. However, for low-cost items, a 10% variance might be acceptable, while for high-cost items, even a 1% variance may warrant investigation.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>How often should budget variance analysis be performed?<br \/>\n<\/strong><\/summary>\n<p>The frequency depends on your business nature. For dynamic construction projects, a weekly analysis is highly recommended. For more stable operational departments, a monthly review is usually sufficient to monitor performance and make necessary adjustments.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Is a favorable variance always a good thing?<br \/>\n<\/strong><\/summary>\n<p>Not always. For instance, a favorable material cost variance could be due to purchasing lower-quality materials, which might affect the final product&#8217;s quality. Similarly, an unspent training budget could mean employees are not getting the development they need.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>What is the first step if a large unfavorable variance is found?<br \/>\n<\/strong><\/summary>\n<p>The first step is not to panic but to investigate immediately. Talk to the manager responsible for that budget to understand the context. Gather all supporting data, such as invoices or operational reports, to identify the root cause of the problem.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Have you ever reviewed your financial report and noticed expenses or revenue figures that did not align with your original plan? These gaps often signal deeper issues in cost control or forecasting. Budget variance analysis helps businesses identify and understand these discrepancies early. A 2023 study by RSI International found that organizations experience an average [&hellip;]<\/p>\n","protected":false},"author":49,"featured_media":29547,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[153],"tags":[],"class_list":{"0":"post-29244","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-construction"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Budget Variance Analysis: A Strategic Guide for Business Control<\/title>\n<meta name=\"description\" content=\"Budget variance measures the gap between planned and actual results. 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