Revenue center performance reports often highlight both the flexible budget variance and the sales volume variance.

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Revenue center performance reports typically analyze budget variances and sales volume variances. The flexible budget variance measures the difference between the actual results and what was expected in the budget based on the actual level of activity. The sales volume variance measures the difference in revenue that can be attributed to a change in the volume of goods or services sold compared to what was budgeted. Both variances are important in analyzing the overall performance of a revenue center.

Revenue Center Performance Reports Often Highlight Both the Flexible Budget