Revenue centre performance reports often highlight both the flexible budget variance and the sales volume variance.

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Revenue centre performance reports typically include both the flexible budget variance (which measures the difference between actual revenue or costs and the flexible budget amount) and the sales volume variance (which measures the difference between the actual sales volume and the budgeted sales volume, multiplied by the budgeted contribution margin per unit). These variances help managers understand where performance deviated from expectations and pinpoint areas for improvement.

Revenue Centre Performance Reports Often Highlight Both the Flexible Budget