Control · C39
Analyse marketing-plan variances
How can cost, timing, capacity and performance variances be distinguished?
Direct answer
Compare plan and actuals at constant scope, qualify materiality, separate symptom from cause and link the variance to a decision.
01Decide whether a variance should be tolerated, corrected or escalated.
02The rule, the evidence and the next review date stay visible.
How to use this
Move from the question to the deliverable.
How can cost, timing, capacity and performance variances be distinguished?
Decide whether a variance should be tolerated, corrected or escalated.
Variance typology
Original chart · SQ-13
Break down a pipeline variance of −€1.2m
The gross variance is not enough. Volume, conversion, mix and timing must be separated to choose a proportionate action.
Illustrative costed case: quarterly pipeline planned at €5.0m, delivered at €3.8m.
- 01Reconcile
Compare plan and actual at identical scope, unit and value date.
- 02Break down
Attribute the variance to quantifiable factors without double counting.
- 03Qualify
Separate cause, symptom, measurement noise and timing effect.
- 04Decide
Attach each material factor to an action, an owner and a deadline.
Variance bridge: from plan to actual
The fall comes mainly from opportunity volume and conversion. The value mix partly offsets the drift.
Total variance = volume effect + conversion effect + mix effect + timing effect| Factor | Effect | Share of variance | Documented cause | Decision |
|---|---|---|---|---|
| Opportunity volume | −€700k | 58% | Two campaigns delayed | Reschedule and secure tracking |
| Conversion rate | −€400k | 33% | Insufficient qualification | Review MQL criteria |
| Value mix | +€150k | −13% | More enterprise accounts | Protect strong segments |
| Timing | −€250k | 21% | Closing delay | Carry into reforecast |
| Total | −€1,200k | 100% | Planned €5.0m → actual €3.8m | Reforecast required |
0158% of the variance comes from volume, but timing explains a reversible part of it.
02The conversion decline calls for a correction of the qualification system, not just more acquisition.
03The reforecast keeps €250k as a potential shift and removes €950k from the central forecast.
Fictitious data. A reliable breakdown requires a rule of order and constant scopes to avoid double counting.
Coherence controls
Minimum conditions before validation.
The status, the evidence and the owner must be available for review.
The status, the evidence and the owner must be available for review.
The status, the evidence and the owner must be available for review.
The status, the evidence and the owner must be available for review.
Usable deliverable
Variance typology
Explore the decision further with an interactive control, or start from a structured template to produce your deliverable.