What is a Comparator?

• A. Converts data to a report
• B. Compares actual result against the plan
• C. Adds new data to the dataset
• D. Validates user access

Answer: (B)

A comparator is a mechanism that assesses performance by contrasting what happened with what was planned. In budgeting and performance management, you set targets or budgets, and the comparator compares the actual results to these plans to reveal variances. This helps managers see where performance differs from expectations and decide what actions to take.

The other functions described—turning data into a report, adding new data to a dataset, or validating user access—are about reporting, data entry, and security, not about measuring performance against a plan.