【正文】 Analysis Drivers of Variance Rev enue p er T ransactionNumb er of T ransaction sRev enue p er T ransactionNumb er of T ransaction sB Cu st o m e r s C Cu st o m e r s$ $Percent of Total VarianceHow would you plete this slide showing the split between the two variance drivers? More Than Two Component Variance Example 27 Variance Analysis This spreadsheet details the calculations necessary to pute the variances and covariance for transactions and revenue per customer. Facts: Total Trans/ Rev/ Total Customer Rev/Mnth Mnth Trans Variance A $ $ B $ $ () $ C $ $ () $ Variance from A to B () $ %total: calculation: trans variance () $ () $ 74% (B trans A trans) times A price rev variance () $ () $ 26% + (B price A price) times A trans total variance before covar () $ =Total Variance before Covariance covariance $ () () $ + (B trans A trans) times (B price A price) answer () $ =Total Variance Allocate covariance: $ 100% trans $ 74% 74% to transaction rev $ 26% 26% to rev Total Delta Trans () $ 74% Regular trans variance plus allocation from covariance Total Delta Price () $ 26% Regular rev variance plus allocation from covariance () $ 100% =total variance Sample Spreadsheet More Than Two Component Variance Example 28 Variance Analysis Sample Spreadsheet V a r i a n c e f r o m A t o C( 1 7 . 0 2 )$ % t o t a l : c a l c u l a t i o n :t r a n s v a r i a n ce ( 1 5 . 9 8 )$ ( 2 . 3 1 ) 6 . 8 8$ 70% ( C t r a n s A t r a n s ) t i m e s A p r i c er e v v a r i a n ce ( 6 . 7 3 )$ 2 . 7 6 ( 2 . 4 4 )$ 30% + ( C p r i c e A p r i c e ) t i m e s A t r a n st o t a l v a r i a n ce b e f o r e co v a r ( 2 2 . 6 6 )$ = T o t a l V a r i a n c e b e f o r e C o v a r i a n c eco v a r i a n ce 5 . 6 4$ ( 2 . 3 1 ) ( 2 . 4 4 )$ + ( C t r a n s A t r a n s ) t i m e s ( C p r i c e A p r i c e )a n sw e r ( 1 7 . 0 2 )$ = T o t a l V a r i a n c eA l l o ca t e co v a r i a n ce : 5 . 6 4$ 100%t r a n s 3 . 9 6$ 70% 7 0 % t o t r a n s a c t i o nr e v 1 . 6 7$ 30% 3 0 % t o r e vT o t a l D e l t a T r a n s ( 1 1 . 9 6 )$ 70% R e g u l a r t r a n s v a r i a n c e p l u s a l l o c a t i o n f r o m c o v a r i a n c eT o t a l D e l t a P r i ce ( 5 . 0 5 )$ 30% R e g u l a r r e v v a r i a n c e p l u s a l l o c a t i o n f r o m c o v a r i a n c e( 1 7 . 0 2 )$ 100% = t o t a l v a r i a n c eMore Than Two Component Variance Example 29 Variance Analysis Now suppose the client wants to further understand what drives revenue per transaction. How would you plete this slide showing the split between the three revenue per transaction variables? L a t e F e e s a n d O t h e rS e l l T h r uR e n t a l R e v e n u eL a t e F e e s a n d O t h e rS e l l T h r uR e n t a l R e v e n u eB CPercentage Point Delta to ACustomer segment: More Than Two Component Variance Example Revenue Per Transaction Sources of Variance Variance Analysis (Revenue per Transaction) 30 Variance Analysis Sample Spreadsheet C u s t o m e r R e v e n u e p e r T r a n s a c t i o n V a r i a n c eC u s t o m e r T o t a l R e n t a l N o n r e n t a lL a t e F e e s O t h e rT o t a l V a r i a n c eAR e v e n u e p e r T r a n s a c t i o n 6 . 8 8$ 4 . 7 2$ 1 . 0 1$ 1 . 0 3$ 0 . 1 3$ BR e v e n u e p e r T r a n s a c t i o n 5 . 5 8$ 4 . 2 0$ 0 . 6 0$ 0 . 6 6$ 0 . 1 2$ 1 . 3 0$ D e l t a t o A 1 . 3 0$ 0 . 5 2$ 0 . 4 0$ 0 . 3 8$ 0 . 0 1$ % o f T o t a l 100% 40% 31% 29% 0%o f 2 6 % 10% 8% 8% 0%C R e v e n u e P e r T r a n s a c t i o n 4 . 4 5$ 3 . 7 3$ 0 . 3 1$ 0 . 3 4$ 0 . 0 7$ 2 . 4 4$ D e l t a t o A 2 . 4 4$ 0 . 9 9$ 0 . 6 9$ 0 . 6 9$ 0 . 0 6$ % o f T o t a l 100% 41% 28% 28% 2%o f 3 0 % 12% 8% 8% 1%This spreadsheet further allocates revenue per transaction variance into