Purchase price variance calculator
Work out purchase price variance for one item, or drop in a purchase file and see which suppliers and items drive it, split into price and exchange-rate effects.
PPV = (actual price − standard price) × actual quantity. A positive result is unfavourable: you paid more than standard.
Your numbers never leave your browser. The page is blocked from making network requests, so nothing is uploaded.
One item
Rates convert one unit of the supplier's currency into your reporting currency. The standard price stays in your reporting currency; the actual price is what the supplier charged in theirs.
A whole purchase file
Drop a CSV file here or
Needs quantity, standard price and actual price columns. Item and supplier are optional. Add standard rate and actual rate columns to split out exchange rates. Save Excel files as CSV first. Download a template.
Or paste the lines
What's driving your PPV? Five questions
Answer these and you'll see where the fix most likely sits: in buying and contracts, or in explaining the number at month end.
How purchase price variance works
Purchase price variance compares what you paid for materials with the standard price you planned to pay, for the quantity you actually bought. It is usually measured when goods are received or invoiced.
- Unfavourable PPV (positive here): you paid more than standard.
- Favourable PPV (negative here): you paid less than standard.
- PPV % = (actual price − standard price) ÷ standard price.
When a supplier invoices in another currency, part of the variance can be the exchange rate rather than the supplier's price. This calculator splits it exactly: the exchange-rate effect is the actual price × quantity × (actual rate − standard rate), and the price effect is the rest. The two always add up to the PPV. See the formula with worked examples.
What it won't do
A line with a missing price, quantity or rate is listed as unresolved and left out of the totals rather than guessed. A missing exchange rate is never assumed to be 1. The result is a calculation from your file, not accounting advice.
Questions
Is my file uploaded anywhere?
No. The page's security policy blocks all outgoing requests (connect-src 'none'). Your file is read on your computer and is gone when you close the tab.
Which number formats work?
1,250.50 and 1.250,50 both work, with or without a currency symbol. Comma, semicolon and tab-separated files work.
Should PPV use purchase quantity or usage quantity?
Purchase quantity. PPV isolates the price paid when you buy; how much material you use is a separate usage variance.