Market-share variance

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

Definitions

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

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