Sales Mix Variance Analysis - 4 mix breakdowns

PDF Study Guide:Step-by-step explanation of the mix variance methodology, formula logic, and how to interpret each component. Perfect for Finance teams and self-study. Explains the math behind each variance component with worked examples. Use it to train your team or validate your understanding of the model logic.

20-SKU Sample Dataset: A realistic FMCG dataset across 3 categories, 3 brands, 3 pack types, and 4 channels — ready to use as a reference or replace with your own data.

Full 6-level mix decomposition Hierarchical waterfall: Category → Brand → Pack → Channel. Each level uses correctly nested weighted average budget prices so the components always reconcile to zero residual.

Contribution margin analysis A dedicated sheet decomposes Contribution Margin variance including variable cost effects — not just revenue. Essential for gross profit reporting.

Built-in reconciliation check Every row includes a Check column that confirms Volume + Price + All Mix components = Total Variance. The TOTAL row must always equal zero. If it doesn't, you'll see it instantly.

Scalable to any SKU count SUMIFS-based formulas reference the full data range dynamically. Paste in 5 SKUs or 500 — the model expands automatically without breaking any formula.