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Dictionary by pitch.dog
Budgets, forecasts & scenarios · Working

Unfavourable variance

Also called: adverse variance

ELI5

A variance worsening the selected outcome relative to plan.

Used in conversation

“Finance will reconcile unfavourable variance before the board pack goes out.”

Pitch context

You will see “Unfavourable variance” in financial models, budgets, board packs and investor materials when the discussion reaches budgets, forecasts & scenarios.

Why it matters: In budgets, forecasts & scenarios, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.