Comparison of Plans and Targets to Actuals

Lukas Rieder and Raef Lawson
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Lukas Rieder: Controller Zentrum St. Gallen
Raef Lawson: Institute of Management Accountants

Chapter 6 in Management Control with Integrated Planning, 2020, pp 189-216 from Springer

Abstract: Abstract Here comes the comparison of planned to actual data in all details. Starting with the individual orders and cost centers, it is shown step by step which factors and variances led to the management result of the period. The operating P + L and the balance sheet for the year are derived from this and the way to the external balance sheet is shown.

Date: 2020
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DOI: 10.1007/978-3-030-48302-9_6

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