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controllable+variance

См. также в других словарях:

  • controllable 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… …   Accounting dictionary

  • controllable 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… …   Big dictionary of business and management

  • Variance (accounting) — In budgeting (or management accounting in general), a variance is the difference between a budgeted, planned or standard amount and the actual amount incurred/sold. Variances can be computed for both costs and revenues.The concept of variance is… …   Wikipedia

  • 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

  • Craps — Example of playing dice used in craps Craps is a dice game in which players place wagers on the outcome of the roll, or a series of rolls, of a pair of dice. Players may wager money against each other (street craps, also known as shooting dice or …   Wikipedia

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

  • Job interview — Oakland, California. Hanging Around. The total time spent in actual interviews while hunting a job takes only a small part of the day; unwilling to go home these youths spend most of their day hanging around and talking with other job hunters.… …   Wikipedia

  • atom — /at euhm/, n. 1. Physics. a. the smallest component of an element having the chemical properties of the element, consisting of a nucleus containing combinations of neutrons and protons and one or more electrons bound to the nucleus by electrical… …   Universalium

  • optimization — /op teuh meuh zay sheuhn/ 1. the fact of optimizing; making the best of anything. 2. the condition of being optimized. 3. Math. a mathematical technique for finding a maximum or minimum value of a function of several variables subject to a set of …   Universalium

  • speech — /speech/, n. 1. the faculty or power of speaking; oral communication; ability to express one s thoughts and emotions by speech sounds and gesture: Losing her speech made her feel isolated from humanity. 2. the act of speaking: He expresses… …   Universalium

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