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Showing Variance And Targets

Learn Showing Variance And Targets for free with explanations, exercises, and a quick test (for BI Analyst).

Published: December 22, 2025 | Updated: December 22, 2025

Why this matters

BI Analysts constantly answer: Are we hitting our targets? By how much are we ahead or behind, and where should we act? Clear variance-to-target visuals turn raw numbers into decisions for revenue, costs, quality, and operations.

  • Daily performance: actual vs target by team/store/product.
  • Executive updates: month-to-date progress with clear under/over indicators.
  • Operations: which steps drive the gap (variance decomposition).
  • Forecasting follow-up: how much of the plan is at risk.

Who this is for

  • BI Analysts and data professionals who need to communicate progress to goals.
  • PMs, Ops, and Finance partners who interpret dashboards and take action.

Prerequisites

  • Basic chart literacy (bars, lines, reference lines).
  • Comfort with calculating differences and percentages.
  • Understanding of which metrics are better when higher vs lower.

Concept explained simply

Variance compares an actual value to a target (or plan, budget, benchmark). Show three things together:

  • Target (reference)
  • Actual (current performance)
  • Variance (difference and/or percent)

Display both absolute difference (Actual − Target) and relative difference ((Actual − Target) / Target). One tells the size of the gap; the other tells its proportional impact.

Mental model: Target → Actual → Status

  • Target: the anchor line or bar you aim to hit.
  • Actual: the performance bar/marker.
  • Status: color-coded variance that instantly reads good/neutral/bad.
Good chart types for variance-to-target
  • Bullet charts: compact, show target, actual, and qualitative bands.
  • Bars with reference lines: simple and scalable to many categories.
  • Waterfall charts: explain how components move you from target/plan to actual.
  • Line with target band: for time series, show actual trend with a constant or dynamic target line.

Choosing the right visual (step-by-step)

  1. Clarify the metric’s goal direction. Is higher better (revenue, uptime) or lower better (costs, defect rate)? This drives color and status logic.
  2. Pick the comparison context. To target/plan, period-over-period, or benchmark? Don’t overload—one main comparison per view.
  3. Select the chart.
    • Many categories, one period: bars + target reference line, or bullet charts.
    • Trend over time: line for actual + target line/band + variance labels at key points.
    • Explain drivers: waterfall (plan → changes → actual).
  4. Label the variance clearly. Show Δ (difference) and % variance, with direction (↑/↓) and sign.
  5. Color by status consistently. Green when goal achieved in the correct direction, red when not, neutral gray when near target.
  6. Keep scales honest. Same axes across panels; start bars at zero when comparing magnitudes.

Worked examples

Example 1: Monthly revenue vs target (higher is better)

Actual: 980k; Target: 1,000k.

  • Absolute variance: 980k − 1,000k = −20k.
  • Percent variance: −20k / 1,000k = −2.0%.

Visual: Bullet chart with target marker at 1,000k; actual bar at 980k. Color the bar red, add label "−20k (−2.0%)." Qualitative background bands (e.g., 80%, 100%, 120% of target) help contextualize.

Why this works

It shows target, actual, and variance in one compact object, suitable for 10–50 categories.

Example 2: On-time delivery rate (higher is better) over time

Actual by month vs target 95%.

  • Show a line chart for actual %; add a horizontal target line at 95%.
  • Annotate months with large deviations (e.g., 90%: −5 pp).
  • Optional: shade a band between 93–97% as "acceptable."
Key technique

Use percentage points (pp) for difference in rates (e.g., 90% vs 95% = −5 pp), and % variance when meaningful.

Example 3: Cost per acquisition (lower is better)

Actual: $46; Target: $50.

  • Absolute variance: 46 − 50 = −4 (good).
  • Percent variance: −4 / 50 = −8% (good because lower is better).

Visual: Bar with target reference line at $50. Even though the variance is negative, color green because being below target is desirable for costs. Add label "−$4 (−8%, good)."

Direction logic

Define the goal direction per metric so the color rule knows when negative is good (costs) vs bad (revenue).

Example 4: Explaining the revenue gap with a waterfall

Plan: 1,000k → Price mix (+15k) → Volume (−50k) → New channel (+10k) → Promotions (−5k) → Actual: 970k.

Visual: Waterfall with connectors from Plan to Actual. Each bar shows a component’s contribution. Final variance: −30k (−3%).

Tip

Sort the drivers to tell a clear story (e.g., largest magnitude first) and label each bar with its delta.

Color and semantics

  • Use consistent status colors across the dashboard: Green = good, Red = bad, Gray = neutral.
  • Define goal direction per metric before coloring. Document it in a legend or footnote.
  • Avoid too many hues; rely on saturation for emphasis.

Labels and annotations

  • Show both Δ and % when space allows: e.g., "−20k (−2.0%)."
  • Rounding: keep at most 2 decimals for percentages; use k/M/B suffixes.
  • Add short notes for anomalies (e.g., "supplier outage").

Common mistakes and self-check

  • Mixing goal directions (marking negative as bad for a cost metric). Self-check: Does green always mean closer to the goal’s direction?
  • Only showing % variance when the base is small. Self-check: Include absolute values to avoid exaggeration.
  • Gauges for many categories. Self-check: Replace with bullet bars or reference-line bars.
  • Inconsistent axis scales across small multiples. Self-check: Standardize scales or clearly label when dynamic.
  • Hiding the target. Self-check: Is there a visible target line/marker on every card?

Exercises

Complete these tasks to practice. Compare your work with the provided solutions.

Exercise 1: Store sales vs target (single period)

ID: ex1

Data: Target = 120k; Actual = 132k.

  • Compute absolute and percent variance.
  • Choose a chart and sketch or describe its layout (target, actual, color rule).
  • Write the final label you would display.
Show solution

See the detailed solution in the Exercises section below.

Exercise 2: Defect rate vs target (lower is better)

ID: ex2

Data: Target = 1.2%; Actual = 1.5%.

  • Compute absolute difference in percentage points and percent variance.
  • Decide color and wording of the label.
  • Recommend a visual for five factories and explain why.
Show solution

See the detailed solution in the Exercises section below.

Practical projects

  • Build a department KPI board using bullet charts for 8–12 KPIs, each with target, actual, delta, and status.
  • Create a time-series dashboard with a target band and monthly variance annotations for the last 12 months.
  • Design a plan-to-actual waterfall explaining the quarterly revenue gap, with drivers grouped by price, mix, volume, and channel.

Mini challenge

Scenario: Marketing spend target is $500k. Actual is $540k. Cost per lead target = $25; actual = $23. You must present both statements in one slide/card.

  • Decide the color for each metric and why.
  • Write two labels: one for spend variance, one for CPL variance (include Δ and %).
  • Pick a suitable compact visual layout (hint: two bullet bars or paired bars with target lines).
Suggested answer
  • Spend: Red (higher is worse). Label: +$40k (+8.0%, bad).
  • CPL: Green (lower is better). Label: −$2 (−8.0%, good).
  • Layout: Two bullet bars with consistent scales and short notes.

Learning path

  • Start: Single-period variance with bars + reference lines.
  • Next: Bullet charts at scale (10–50 categories).
  • Then: Time-series with target bands and annotations.
  • Advanced: Waterfall variance decomposition and small multiples with consistent scales.

Next steps

  • Apply the color and direction rules to your current KPI dashboard.
  • Add clear variance labels (Δ and %).
  • Take the quick test to check your understanding. Note: The quick test is available to everyone; log in to save your progress.

Practice Exercises

2 exercises to complete

Instructions

You manage a store’s monthly sales. Target = 120k; Actual = 132k.

  • Compute: absolute variance and percent variance.
  • Pick a visual (bullet chart or bar with target line). Describe where target and actual appear and the color rule.
  • Write the final concise label for the chart.
Expected Output
Variance correctly calculated: +12k and +10.0%. A compact chart with clear target marker, green status, and a readable label like "+12k (+10.0%)."

Showing Variance And Targets — Quick Test

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