olemus
tegelike väärtuste prognoosituist või plaanilistest hälbimise uurimine
= the study of deviations of actual values from forecasted or planned ones
ISO/IEC/IEEE 24765:
a technique for determining the cause and degree of difference between the baseline and actual performance

ülevaateid
https://www.indeed.com/career-advice/career-development/variance-analysis
https://vidyaprasar.dei.ac.in/wp-content/uploads/2021/09/Lesson-8-Variance-Analysis.pdf
https://www.tsu.edu/academics/colleges-and-schools/jesse-h-jones-school-of-business/pdf/acct-standard-costing.pdf