Unit Budget Variance: Flexible Budget, Spending and Volume Variances
A unit's flexible budget for its actual volume, with the spending, volume and total variances.
Open the tool → Runs in your browser. Data leaves only if you deliberately send a problem report from the interactive tool.
Example
- Budgeted volume
- 1000
- Actual volume
- 1100
- Budgeted hours or dollars
- 9000
- Actual hours or dollars
- 10200
- Fixed portion of the budget
- 1000
Result: Flexible budget 9,800 for the actual volume. Spending variance +400 (unfavorable)
The tool opens with these values already filled in. Replace them with your own.
What you enter
- Budgeted volume (patient days or visits)
- Actual volume
- Budgeted hours or dollars
- Actual hours or dollars
- Fixed portion of the budget (0 if it all varies)
How this is calculated
Citation
Stated arithmetic: the flexible budget is the fixed portion plus the variable rate times actual volume; spending variance is actual minus flexible, volume variance is flexible minus static, total variance is actual minus static. No primary source; no benchmark is given.
A reference and educational tool. Not medical, legal, or financial advice, and not a substitute for clinician judgment.