Another example is a static (fixed) budget for food in a nursing home of 15,000 per month. But if this is 16,000 and the number of patients increased more than proportionally to this cost, it is a good thing. Conversely, if the cost is only 14,000 but the number of patients went down much more than that, it looks good, but it is actually bad. All variances need to be explained, there is a reason. Generally, there is no blame, just facts and we need to keep it that way. What can happen if we blame people for these variances