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    Variance Analysis

    Often the mistake is made of considering the variance analysis system only as a tool for measuring the efficiency of certain functions in the company – for example, purchases, operations, … – without considering it, instead, as one of the most important tools available in the finance area. In fact, it is of little use to have a variance analysis system that is not integrated with finance measurement systems. The paradigm shift from a measurement tool – sometimes supporting the reward system – by filling the gap between standard cost and actual cost is what the company must aim for in the medium-long term to increase its degree of competitiveness on the market. Also, in this case AKC can boast a long-term experience on these issues in major projects/companies on the national and international scene, so as to be a candidate as a consultative reference for companies wishing to be guided in addressing these topics.

     

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