A budget variance is a controllable variance.

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A budget variance is a difference between actual and budgeted amounts, and often reflects the effectiveness of management's decisions and actions. Controllable variances are those that can be directly controlled by management's actions, such as changes in cost or sales volume. Therefore, a budget variance can be a controllable variance if it is caused by controllable factors such as operational decisions, resource allocations, or cost management strategies.

A Budget Variance Is a Controllable Variance