Variation exists in virtually all parts of our lives. We often see variation in results in what we spend (utility costs each month, food costs, business supplies, etc.).
Consider the measures and data you use.
When are differences (between one time period and another, between different production lines, etc.) between average or actual results important?
How can you or your department decide whether or not the observed differences over time are important?
How could using a mean difference test help?