English: Variance Analysis Reports}\par\ql Systems for reporting on variance analysis can be designed in a variety of ways:\par \pard{\pard{\pard\plain{\listtext\pard\plain}\ls0\li720\ri0\lin720\rin0\fi-360{reporting may result from a specific request or may be required automatically on the basis of prescribed acceptable limits of variances between results and plans;}\par }{\pard\plain{\listtext\pard\plain}\ls0\li720\ri0\lin720\rin0\fi-360{reporting may be based on objects of expenditure or on activity elements;}\par }{\pard\plain{\listtext\pard\plain}\ls0\li720\ri0\lin720\rin0\fi-360{reports originating at lower level responsibility centres may be aggregated through the established responsibility levels or forwarded directly to a central analysis group that would produce a summary of problems for distribution to all managers; and}\par }{\pard\plain{\listtext\pard\plain}\ls0\li720\ri0\lin720\rin0\fi-360{reports should distinguish between those variances which are caused by new or changed conditions not included in the original budget, such as the implementation of unforeseen government or departmental policy, and those which result from goals not being achieved according to plan, for which responsibility centre managers are more directly accountable.}\par }}\sb120\sa120 {\b\fs20 Exhibit A\line Variance Analysis Form}\par\ql Responsibility Centre ______________________ As at__________________\line \par \pard{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{{\b Activity Element}\cell {\b Period to date}\cell {\b Variance (Unfavourable)}\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{ \cell Budget\cell Actual\cell Net\cell Volume\cell Efficiency\cell Price\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{Volume of Output\cell 1000\cell 500\cell \cell 50%\cell \cell \cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{Resource Inputs per unit of Output\cell 2\cell 3\cell \cell \cell (50%)\cell \cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{Cost per Resource Unit\cell $5\cell 6\cell \cell \cell \cell (20%)\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{ \cell \cell \cell \cell \cell \cell \cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{Total Cost\cell $10,000\cell $9,000\cell $1,000\cell $5,000\cell ($2,500)\cell ($1,500)\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{ \cell \cell \cell \cell \cell \cell \cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{Unit Cost of Output\cell $10\cell $18\cell $8\cell \cell ($5)\cell ($3)\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}\pard \ql \sb100\sa100 {{\b Note:}}\par \pard\ql On the basis of simple budget analysis, the manager saved $1,000.
French: Rapports sur l'analyse des écarts}\par\ql Les systèmes pour faire rapport sur l'analyse des écarts peuvent prendre des formes multiples :\par \pard{\pard{\pard\plain{\listtext\pard\plain}\ls0\li720\ri0\lin720\rin0\fi-360{le rapport peut résulter d'une demande spécifique ou peut être exigé automatiquement en fonction de limites acceptables d'écarts entre les résultats et les plans;}\par }{\pard\plain{\listtext\pard\plain}\ls0\li720\ri0\lin720\rin0\fi-360{le rapport peut se faire en fonction des articles de dépense ou des éléments d'activité;}\par }{\pard\plain{\listtext\pard\plain}\ls0\li720\ri0\lin720\rin0\fi-360{les rapports provenant de centres de responsabilité situés à un niveau inférieur peuvent être rassemblés par l'entremise des niveaux de responsabilité établis ou être communiqués directement à un groupe central d'analyse chargé de résumer les problèmes à l'intention de tous les gestionnaires;}\par }{\pard\plain{\listtext\pard\plain}\ls0\li720\ri0\lin720\rin0\fi-360{les rapports devraient faire la distinction entre les écarts, imputables à des conditions nouvelles ou modifiées, non prévues au budget original, telles que l'application de politiques gouvernementales ou ministérielles imprévues, et les écarts causés par la non-réalisation des objectifs du plan, dont les gestionnaires des centres de responsabilité sont plus directement comptables.}\par }}\sb120\sa120 {\b\fs20 Tableau A\line Formule d'analyse des écarts}\par\ql Centre de responsabilité ______________________ Arrêté au __________________\line \par \pard{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3{{\b Élément d'activité}\cell {\b Jusqu'à présent}\cell {\b Écarts (défavorables)}\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{ \cell {\b Budget }\cell {\b Réalité}\cell {\b Net}\cell {\b Volume}\cell {\b Efficacité}\cell {\b Prix}\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{Volume de production\cell 1 000\cell 500\cell \cell 50 %\cell \cell \cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{Intrant - Ressources par unité de production\cell 2\cell 3\cell \cell \cell (50 %)\cell \cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{Coût unitaire de production\cell 5 $\cell 6\cell \cell \cell \cell (20 %)\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{ \cell \cell \cell \cell \cell \cell \cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{Coût total\cell 10 000 $\cell 9 000 $\cell 1 000 $\cell 5 000 $\cell (2 500 $)\cell (1 500 $)\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{ \cell \cell \cell \cell \cell \cell \cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7{Coût unitaire de production\cell 10 $\cell 18 $\cell 8 $\cell \cell (5 $)\cell (3 $)\cell }{\trowd\trautofit1\intbl\cellx1\cellx2\cellx3\cellx4\cellx5\cellx6\cellx7\row }}\pard \ql \sb100\sa100 {{\b Nota :}}\par \pard\ql D'après une simple analyse budgétaire, le gestionnaire a épargné 1 000 $.