Auditor's dictionary. 2014.
Благоприятное отклонение (FAVORABLE VARIANCE) — Отклонение, возникающее, когда фактические или текущие результаты превышают ожидаемые; превышение фактических доходов над ожидаемыми; превышение ожидаемых затрат над фактическими … Словарь терминов по управленческому учету
variance — 1. In *budgeting and *standard costing, the difference between actual and anticipated costs or revenues. Variances are often categorized as *favorable or Unfavorable. 2. A measure of the dispersion of a *probability distribution. The variance is… … Auditor's dictionary
Unfavorable Variance — An accounting term that describes instances where actual costs are greater than the standard or expected costs. An unfavorable variance can alert management that the company s profit will be less than expected. The sooner an unfavorable variance… … Investment dictionary
Sales Mix Variance — The difference in the quantity of customer purchases of each product or service compared to the quantities that a business expected to sell. Sales mix variance compares the actual mix of sales to the budgeted mix. The metric can be used for… … Investment dictionary
unfavorable variance — In *budgeting, the incurring of larger than anticipated costs or the earning of lower than anticipated revenues. An unfavorable variance indicates that actual performance is worse than expected. The term is also used in *standard costing.… … Auditor's dictionary
Variable Overhead Spending Variance — The difference between actual variable overhead based on costs for indirect material involved in manufacturing, and standard variable overhead based on the budgeted costs. Variable overhead spending variance arises from difference in the costs of … Investment dictionary
Variable Overhead Efficiency Variance — The difference between actual variable overhead based on the true time taken to manufacture a product, and standard variable overhead based on the time budgeted for it. It arises from variance in productive efficiency. For example, the number of… … Investment dictionary
Direct labour cost variance — is the difference between the standard cost for actual production and the actual cost in production.[1] There are two kinds of labour variances. Labour Rate Variance is the difference between the standard cost and the actual cost paid for the… … Wikipedia
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
Budget Variance — A periodic measure used by governments, corporations or individuals to quantify the difference between budgeted and actual figures for a particular accounting category. A favorable budget variance refers to positive variances or gains; an… … Investment dictionary
