Variation refers to the deviation that exists in the data as against the standard/target. Variation can never be eliminated, it can only be reduced e.g. Expected time for an employee to be available at office for work is 9.00 pm. An employee may be available for work at different clock times like 8.50 am, 8.53 am, 9.10 am, 9.30 am, 830 am, etc., Hence variation is from 8.30 to 9.30 am.