Follow the change in contribution
Estimated contribution is quoted price minus estimated included costs. Actual contribution is actual revenue minus actual included costs. The difference is the contribution change. A positive cost variance means costs increased; a negative contribution change means the job retained less.
In the example, quoted revenue of 180 less estimated costs of 120 leaves 60. Actual revenue of 170 less costs of 145 leaves 25. Contribution fell by 35: 25 from increased cost and 10 from reduced revenue.
Compare equivalent figures
Keep currency, tax basis and cost categories consistent. If an expense is included only in the actual column, decide whether it was genuinely unexpected or merely missing from the estimate. Neither column is a complete set of business accounts unless you have entered all relevant figures.
Use the result to investigate
Review paid time, linen handling, supplies and access delays. Distinguish a repeatable issue from an exceptional event. The job review guide explains how to document one assumption change you can check on the next visit.