Facilities that focus on manufacturing and production track two kinds of costs: fixed costs and variable costs. The variable costs are those that change when production levels change: raw materials, ...

Companies regularly analyze sales variances to explain revenue performance over a monthly, quarterly or yearly accounting cycle. The resulting sales variance explanations help firms isolate problems ...

Daniel Jassy, CFA, is an Investopedia Academy instructor and the founder of SPYderCRusher Research. He contributes to Excel and Algorithmic Trading. David Kindness is a Certified Public Accountant ...

Stock's historical variance measures its return stability over time. Higher variance indicates greater return unpredictability and risk. Calculate variance using Excel to simplify the process for ...

If you are struggling to keep track of performance metrics and identify areas needing improvement? You will be pleased to know that you are not alone. Many people find it challenging to sift through ...

Weaned as we all are on linear equations estimated by ordinary least squares (OLS), we become understandably attached to the OLS R² and its measurement of variance explained. Whenever a linear ...