expenditure variance
1expenditure variance — See: overhead expenditure variance …
2overhead expenditure variance — expenditure variance In a system of standard costing, the variance arising from the difference between the budgeted overhead allowance and the actual overhead incurred. This can be analysed into fixed overhead expenditure variance and variable… …
3fixed overhead expenditure variance — In a system of standard costing, the difference arising between the fixed overhead budgeted and the fixed overhead incurred. See: overhead expenditure variance …
4variable overhead expenditure variance — In a system of standard costing, the difference arising between the variable overhead budgeted and the variable overhead incurred. See: overhead expenditure variance …
5Отклонение переменных производственных накладных расходов по затратам (VARIABLE PRODUCTION OVERHEAD EXPENDITURE VARIANCE) — Разность между фактически отработанными часами прямого труда, умноженными на нормативную ставку переменных накладных расходов, и фактическими переменными накладными расходами …
6production cost variance — In standard costing, the variance arising when the standard cost of the actual production is compared with the actual cost incurred. If the standard cost is higher than the actual cost a favourable variance arises, while if the actual cost… …
7production cost variance — In standard costing, the variance arising when the standard cost of the actual production is compared with the actual cost incurred. If the standard cost is higher than the actual cost a favourable variance arises, while if the actual cost… …
8fixed overhead total variance — In a system of standard costing, the total difference arising between the standard fixed overhead absorbed for the actual units produced and the actual fixed overhead expenditure incurred. See: overhead total variance …
9variable overhead total variance — In a system of standard costing, the total difference arising between the standard variable overhead absorbed for the actual units produced and the actual variable overhead expenditure incurred. See: overhead total variance …
10Отклонение 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… …
