Current-plan comparison


 

A current-plan analysis (also see deviation analysis) is, in the broadest sense, a comparison of "what could have been" to "what really is". To this end, the latest status is compared to the original plan. In most companies, the current-plan analysis takes place at the company and/or cost centre level. However, as a general observation, a current-plan analysis is feasible in all company areas.

 

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