{"id":19255,"date":"2025-03-15T23:31:40","date_gmt":"2025-03-15T23:31:40","guid":{"rendered":"https:\/\/icv-controlling.com\/wissen\/consumption-deviation-eng\/"},"modified":"2026-04-25T11:57:56","modified_gmt":"2026-04-25T11:57:56","slug":"consumption-deviation-eng","status":"publish","type":"wissen","link":"https:\/\/icv-controlling.com\/en\/wissen\/consumption-deviation-eng\/","title":{"rendered":"Consumption deviation ENG"},"content":{"rendered":"<section class=\"module-spacer bg-bg-default dark:!bg-dark pt-7 md:pt-10 xl:pt-14 \">\n<\/section><section id=\"acf-block-67bc9c2b370f8\" class=\"text-module bg-bg-lightblue text-text-default  dark:!bg-dark dark:!text-white\">\n  <div class=\"max-w-screen-2xl spacing-px mx-auto spacing-pt\">\n          <div class=\"lg:mb-lg mb-md\">\n        <div class=\"content-top max-w-3xl align-left \">\n          <h2 class='headline-element align-left typo-h2 font-bold'>Understanding and analyzing consumption deviations<\/h2><div class='text-element align-left typo-h4 mt-6'>from Cornelia Putzhammer<\/div>        <\/div>\n      <\/div>\n          <div class=\"typo-body text-element max-w-3xl align-left \">\n        <p>The consumption variance describes the difference between the planned and actually consumed quantities of cost goods. This analysis is crucial for identifying and controlling inefficiencies in the production process. <\/p>\n<p>In our detailed analysis, you will learn what cost variances there are, how to calculate the consumption variance and what the possible causes are. Practical examples and literature tips round off this informative overview. <\/p>\n      <\/div>\n      <\/div>\n<\/section><section id=\"acf-block-67bc8c5de7d63\" class=\"teaser-small-section bg-bg-lightblue text-text-default \">\n    <div class=\"dark:!bg-dark dark:!text-white\">\n        <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n            <div class=\"content-top max-w-3xl align-left \">\n                            <\/div>\n            <div class=\"teasers-grid-container grid gap-sm gap-y-lg md:grid-cols-2 lg:grid-cols-3 \">\n                    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                        <div class=\"overflow-hidden teaser-small-single-image aspect-square \"> \n                                            <img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"1019\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/03\/Wissen-231.jpg\" class=\"h-full w-full object-cover z-0 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                <\/form>\n                                    <\/div>\n            <\/div>\n        <\/div>\n        <\/section><section id=\"acf-block-67bc880d7f0b5\" class=\"text-module bg-bg-default text-text-default  dark:!bg-dark dark:!text-white\">\n  <div class=\"max-w-screen-2xl spacing-px mx-auto spacing-py\">\n          <div class=\"lg:mb-lg mb-md\">\n        <div class=\"content-top max-w-3xl align-center mx-auto\">\n          <h2 class='headline-element align-left typo-h2 font-bold'>\u00dcber den ICV<\/h2>        <\/div>\n      <\/div>\n          <div class=\"typo-body text-element max-w-3xl align-center mx-auto\">\n        <p>Der Internationale Controller Verein (ICV) hat in 50 Jahren fu\u0308r Controlling und ControllerInnen gleicherma\u00dfen Standards gesetzt und ist heute die Kompetenz-Adresse f\u00fcr Controlling Excellence in Europa. Die rund 6.000 Mitglieder \u2013 rund 260 Firmenmitglieder\u00a0\u2013 profitieren von einem weit gespannten Netzwerk,\u00a0zentralen AnsprechpartnerInnen,\u00a0hochkara\u0308tigen Fachveranstaltungen,\u00a0Awards fu\u0308r exzellente Arbeiten\u00a0sowie von\u00a0mehr als 60 Arbeitskreisen. Diese sind regional ausgerichtet, widmen sich bestimmten Branchen oder Fachthemen.<\/p>\n      <\/div>\n          <div class=\"flex flex-wrap w-full gap-2 lg:gap-4 md:mt-lg mt-md justify-center\">\n                <a target=\"\" href=\"https:\/\/icv-controlling.com\/ueber-uns\/\" class=\"btn-secondary \">\n            Mehr \u00fcber den ICV                    <\/a>\n              <\/div>\n      <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":6581,"template":"","events-tags":[310],"wissen-category":[],"class_list":["post-19255","wissen","type-wissen","status-publish","has-post-thumbnail","hentry","events-tags-cost-performance-and-profit-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen\/19255","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen"}],"about":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/types\/wissen"}],"version-history":[{"count":1,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen\/19255\/revisions"}],"predecessor-version":[{"id":19256,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen\/19255\/revisions\/19256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/media\/6581"}],"wp:attachment":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/media?parent=19255"}],"wp:term":[{"taxonomy":"events-tags","embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/events-tags?post=19255"},{"taxonomy":"wissen-category","embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen-category?post=19255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}