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budgeted volume

  • 1 budgeted volume

    The English-Ukrainian Dictionary > budgeted volume

  • 2 volume variance

    вир. бухг. відхилення за обсягом; відхилення за величиною розбіжність, що вказує на різницю між розподіленими накладними витратами (applied overheads) на продукцію та накладними витратами, визначеними кошторисом (budgeted fixed overheads), що обчислюється при зміні в нормативній продуктивності (standard efficiency); ♦ відхилення за обсягом являє собою міру рівня продуктивності чи рівня використання фабричного устаткування; у випадку, якщо рівень стандартної продуктивності відрізняється від рівня фактичної продуктивності, виникає т. зв. відхилення за обсягом виробництва (production volume variance)
    volume variance:: capacity variance:: activity variance; volume variance ‡ volume variance (393)
    ▹▹ variance

    The English-Ukrainian Dictionary > volume variance

См. также в других словарях:

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