Sales variance analysis: how state-of-the-art analytical tools can contribute to increased profitability

Evandro Pollono () and Rolands Pupkevičs ()
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Evandro Pollono: Hinterhuber & Partners
Rolands Pupkevičs: Hinterhuber & Partners

Journal of Revenue and Pricing Management, 2023, vol. 22, issue 1, No 6, 57-71

Abstract: Abstract This article explains sales variance analysis, a business intelligence tool to compare different financial results, enabling practitioners to determine which component drives changes in sales and take educated actions. The unique angle of this article is that it bridges theory—by delving into all the details of sales variance—with practice—by highlighting the managerial interpretation of what causes such changes and providing insights as to how to act upon it. It also suggests using this tool for marketing and not simple budgeting purposes, in stark contrast with most theory encountered by the authors.

Keywords: Pricing; Analytics; Big data; Value-based pricing; Sales variance analysis; Strategy (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1057/s41272-021-00369-0

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