Planning variances

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September 3, 2023 at 1:19 am #691208
ilham9089
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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
IAW3005
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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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