Unfavorable variance

Unfavorable variance is variance that has the effect of decreasing operating income relative to the budgeted amount. Denoted U.

Definitions

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

Unfavorable variance. Variance that has the effect of decreasing operating income relative to the budgeted amount. Denoted U.

According to Managerial Accounting by Braun, Tietz (5th edition),

Unfavorable variance. A variance that causes operating income to be lower than budgeted.