الملاحظة 5
Mandate:Variances caused by changes in the scale or scope of the mandate, or changes in the expected accomplishments as driven by the mandate External:Variances caused by parties or situations external to the United Nations Cost parameters:Variances caused by United Nations regulations, rules and policies Management:Variances caused by management actions to achieve planned results more effectively (e.g. by reprioritizing or adding certain outputs) or efficiently (e.g. by taking measures to reduce personnel or operational inputs while maintaining the same level of outputs), and/or from performance-related issues (e.g. by having underestimated the costs or quantities of inputs required to produce a certain level of outputs, or by delayed recruitment)