budget variance
11Sales variance — is the difference between actual sales and budget sales. It is used to measure the performance of a sales function, and/or analyze business results to better understand market conditions.There are two reasons actual sales can vary from planned… …
12flexible budget — A budget that takes into account the fact that values for income and expenditure on some items will change with changing circumstances. Consequently, in a flexible budget the budget cost allowances for each variable cost item will change to allow …
13government budget — Forecast of governmental expenditures and revenues for the ensuing fiscal year. In modern industrial economies, the budget is the key instrument for the execution of government economic policies. Because government budgets may promote or retard… …
14Standard budget — A Standard Budget is a vehicle for Variance (accounting). It is commonly derived from estimates on future costs that have Fixed and Variable cost components.Standard budgets present information at only one level of activity and do not provide… …
15controllable variance — In standard costing or budgetary control, a variance that is regarded as controllable by the manager responsible for that area of an organization. The variance occurs as a result of the difference between the budget cost allowance and the actual… …
16controllable variance — In standard costing or budgetary control, a variance that is regarded as controllable by the manager responsible for that area of an organization. The variance occurs as a result of the difference between the budget cost allowance and the actual… …
17flexible budget — A *budget that provides information on various levels of activity. In contrast to a *static budget, a flexible budget is a dynamic management tool that caters for changes in operational circumstances. Its flexibility can simplify *variance… …
18Performance Based Budgeting — Adopting Public Sector’s Performance Based Budgeting to the private sector using the CPM framework. [Philip G. Joyce and Susan Sieg, Using Performance Information for Budgeting: Clarifying the Framework and Investigating Recent State Experience,… …
19отклонение бюджета — Текущий бюджет минус совокупные "обязательства по доходам/расходам". [Департамент лингвистических услуг Оргкомитета «Сочи 2014». Глоссарий терминов] EN budget variance Current budget minus total "commitments."… …
20Отклонение постоянных производственных накладных расходов по бюджету — (Fixed Manufacturing Overhead Budget Variance), Отклонение постоянных производственных накладных расходов по затратам (Fixed Production Overhead Expenditure Variance) Разность между плановыми и фактическими постоянными производственными… …
