Market-size variance

Market-size variance is the difference in budgeted contribution margin at the budgeted market share caused solely by actual market size in units being different from budgeted market size in units.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Market-size variance. The difference in budgeted contribution margin at the budgeted market share caused solely by actual market size in units being different from budgeted market size in units.