For each line of the income statement, identify the differences between

variable and fixed costs.

The aim is to isolate the controllable elements from the uncontrollable

elements that explain these different variances.

Calculate and identify the responsibilities of the various managers if

the actual results are lower than the budgeted results.

For each line of the income statement, the different causes (volume,

yield/efficiency, prices, costs, activity, mix) that led to the variances are evaluated

separately.