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Planning variances

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Planning variances

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by LMR1006.
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  • September 3, 2023 at 1:19 am #691208
    ilham9089
    Participant
    • Topics: 301
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    • ☆☆☆

    Are planning variances also used to assess a manager on results that are within his/her control? I thought only operational variances were used to do that

    September 3, 2023 at 8:40 am #691223
    LMR1006
    Keymaster
    • Topics: 4
    • Replies: 1476
    • ☆☆☆☆☆

    Planned are deemed to be outside their control but are caused be decisions that didn’t foresee a change in the market, or a change in the way we have to things because something has changed that we hadn’t planned for.

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