Variance Calculation
Attainment expresses actual as a percentage of target; the expanded period card also shows the amount over or under. Whether a gap is good or bad depends on the plan type.
Variance is the core output of the Planner. It answers: by how much did we miss (or beat) our target, and does that gap represent good or bad news? The Planner gives you two readings — a percentage and an amount — and leaves the interpretation to the plan type.
Attainment Percentage
Attainment % = Actual ÷ Target × 100, computed on the server and rounded to a whole number. It appears on the Planner home, in the plan summary, on every period card and row card, and for units as well as value on Quantity × Rate plans.
| Result | What the Number Means |
|---|---|
| 100% | Actual exactly matched the target. |
| Above 100% | Actual exceeded the target. Reads Exceeded on every plan type — for a Sales plan that is over-delivery; for an Expenses, Purchases, Production, or Payroll plan it is overspend. |
| Below 100% | Actual fell short of the target. For a Sales plan that is a shortfall; for a cost plan it is underspend. |
| 0% | No Activity — no posted actuals for that row or period yet. |
Amount Over or Under
Expand a period card to see, beside the percentage, the gap in money: "USD8,600 under" or "USD7,200 over". The percentage text is green when actual is at or above target and red when below — on every plan type.
Reading the Direction by Plan Type
| Plan Type | "Over" (above 100%) | "Under" (below 100%) |
|---|---|---|
| Sales | Favourable — more revenue than planned. Find what drove it so you can repeat it. | Unfavourable — less revenue than planned. Look at lost deals, delayed projects, pricing, or market conditions. |
| Purchases | Unfavourable — more spent on procurement than planned. Check supplier pricing and volumes. | Favourable — less spent, or less bought than planned. |
| Expenses | Unfavourable — overhead over budget. Review each account for unplanned spend. | Favourable — under budget. Confirm it is genuine saving, not cost deferred to a later period. |
| Payroll | Unfavourable — pay above plan. Check unplanned additions, overtime, or bonuses. | Favourable — pay below plan. May reflect open positions not yet filled. |
| Cash Flow | More movement on the account than planned. | Less movement than planned. |
Example: Sales Plan
August target 64,000; posted August revenue 41,600.
Attainment 65% — At Risk, yellow. The expanded card reads "65% · USD22,400 under". A shortfall on a revenue plan: unfavourable.
Example: Expenses Plan
August marketing budget 24,000; posted August spend 31,200.
Attainment 130% — Exceeded, purple, with the percentage in green because actual is above target. The expanded card reads "130% · USD7,200 over". An overspend on a cost plan: unfavourable, despite the colour.
A percentage alone can mislead. 50% on a 200 row is a 100 gap — immaterial. 5% on a 500,000 row is 25,000 — significant. Read the percentage and the amount over or under together.
Sales: posted invoices, sales receipts, and credit notes. Purchases: posted purchase documents against vendors. Expenses and Cash Flow: the account's posted ledger activity. Production: production outputs and total production cost. Payroll: net pay from Approved pay schedules. Drafts never count.