fixed overhead capacity variance

  • 1 fixed overhead capacity variance — capacity usage variance; = idle capacity variance In a system of standard costing, the difference arising between the actual hours worked and the budgeted capacity available, valued at the standard fixed overhead absorption rate per hour. It can… …

    Accounting dictionary

  • 2 Отклонение мощности (CAPACITY VARIANCE)  — См. Отклонение постоянных производственных накладных расходов по объему (Fixed Production Overhead Volume Variance) …

    Словарь терминов по управленческому учету

  • 3 idle capacity variance — See: fixed overhead capacity variance …

    Accounting dictionary

  • 4 Отклонение постоянных производственных накладных расходов по объему (FIXED PRODUCTION OVERHEAD VOLUME VARIANCE)  — Излишне или недостаточно распределенные постоянные производственные затраты, возникающие, когда фактический объем производства находится выше или ниже планового. Разность между плановыми и фактическими постоянными производственными накладными… …

    Словарь терминов по управленческому учету

  • 5 capacity usage variance — See: fixed overhead capacity variance …

    Accounting dictionary

  • 6 Production Volume Variance — The amount of fixed overhead costs that are not allocated to a product because actual production varies from budgeted production. Also known as fixed overhead volume variance. Mathematically, production volume variance is expressed as: (Actual… …

    Investment dictionary

  • 7 Voice over IP — Digital voice redirects here. For the commercial service, see Comcast Digital Voice. Voice over Internet Protocol (Voice over IP, VoIP) is a family of technologies, methodologies, communication protocols, and transmission techniques for the… …

    Wikipedia

  • 8 отклонение постоянных производственных накладных расходов по объему — отклонение использования отклонение мощности Излишне или недостаточно распределенные постоянные производственные затраты, возникающие, когда фактический объем производства находится выше или ниже планового. Разность между плановыми и фактическими …

    Справочник технического переводчика

  • 9 Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …

    Wikipedia

  • 10 Binary prefix — Prefixes for bit and byte multiples Decimal Value SI 1000 k kilo 10002 M mega …

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  • 11 India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …

    Universalium

  • 12 Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… …

    Universalium

  • 13 Database — A database is an organized collection of data for one or more purposes, usually in digital form. The data are typically organized to model relevant aspects of reality (for example, the availability of rooms in hotels), in a way that supports… …

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  • 14 Code division multiple access — This article is about a channel access method. For the mobile phone technology referred to as CDMA, see IS 95 and CDMA2000. Multiplex techniques Circuit mode (constant bandwidth) TDM · FDM  …

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  • 15 Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …

    Wikipedia

  • 16 Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …

    Wikipedia

  • 17 Algorithm — Flow chart of an algorithm (Euclid s algorithm) for calculating the greatest common divisor (g.c.d.) of two numbers a and b in locations named A and B. The algorithm proceeds by successive subtractions in two loops: IF the test B ≤ A yields yes… …

    Wikipedia

  • 18 ECONOMIC HISTORY — This article is arranged according to the following outline: first temple period exile and restoration second temple period talmudic era muslim middle ages medieval christendom economic doctrines early modern period sephardim and ashkenazim… …

    Encyclopedia of Judaism

  • 19 police — /peuh lees /, n., v., policed, policing. n. 1. Also called police force. an organized civil force for maintaining order, preventing and detecting crime, and enforcing the laws. 2. (used with a pl. v.) members of such a force: Several police are… …

    Universalium

  • 20 World War II — the war between the Axis and the Allies, beginning on September 1, 1939, with the German invasion of Poland and ending with the surrender of Germany on May 8, 1945, and of Japan on August 14, 1945. Abbr.: WWII * * * or Second World War (1939–45)… …

    Universalium