The following algorithm is used:∆Rq
= (Qf — Qp) x ERp x PCp;∆Rer
= Qf x (ERf — ERp) x PCp;∆Rpc
= Qf x ERf x (PCf — PCp);
- ∆Rq, ∆Rer, ∆Rpc means the difference between revenue planned and actual revenue.
- Qp, Qf means the planned and actual currency exchange rate;
- PCp, PCf means the planned and actual price, respectively.