Market size variance and market share variance are two ways of using market data to determine its effect on a company's profits. While the two terms are related, they calculate the effects of ...
Christenson, Charles. "Managing against Expectations (A): An Introduction to Profit Variance Analysis." Harvard Business School Background Note 182-013, July 1981.
For example, let's say that your company has a 20% share of the market for a certain product, and that when you made your budget, the market for this product was expected to be for 110,000 units.