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Budgetary Variance

Definition

Budgetary variance, /ˈbʌdʒɪtəri ˈvɛəriəns/ (UK), /ˈbʌdʒɪtɛri ˈvɛriəns/ (US), refers to the difference between budgeted and actual financial outcomes within a budgetary period.

Example

The M&U company’s finance team carefully analyzed budgetary variances to identify areas where spending exceeded expectations and implemented corrective measures.