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1 cost variance
The difference between an expected cost and an actual cost. -
2 variance at completion
"The earned value field that shows the difference between the budget at completion [BAC] and the estimate at completion [EAC]. In Project, the EAC is the Total Cost field, and the BAC is the Baseline Cost field." -
3 schedule variance
The difference between the budgeted cost of work performed [BCWP] and the budgeted cost of work scheduled [BCWS]. This is calculated as follows: SV = Budgeted Cost of Work Performed - Budgeted Cost of Work Scheduled. -
4 production variance
The difference between the cost price and the actual production price. The production variance is determined when the production order is calculated. -
5 PV
The difference between the cost price and the actual production price. The production variance is determined when the production order is calculated.PV
См. также в других словарях:
production 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… … Accounting 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 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… … Big dictionary of business and management
direct labour total cost variance — The combination of the direct labour rate of pay variance and the direct labour efficiency variance; it compares the actual cost and the standard cost of the direct labour incurred in carrying out the actual production. The formula for this… … Accounting dictionary
direct materials total cost variance — A combination of the direct materials price variance and the direct materials usage variance; it compares the actual cost and the standard cost of the direct material consumed in carrying out the actual production. The formula for this variance… … Accounting dictionary
marketing cost variance — The adverse or favourable variance between the budgeted marketing cost for a period and the actual marketing cost incurred for the same period … Accounting dictionary
Отклонение производственных затрат (PRODUCTION COST VARIANCE) — Разность между нормативными затратами на фактический объем производства или выпуска и фактическими производственными затратами, понесенными за определенный период времени … Словарь терминов по управленческому учету
Отклонения прямых трудозатрат (DIRECT LABOR COST VARIANCE) — Разность между нормативными и фактически понесенными прямыми трудозатратами на фактический объем производства или выпуска … Словарь терминов по управленческому учету
administration cost variance — The difference between the administration overheads budgeted for in an accounting period and those actually incurred … Accounting dictionary
Variance — A measure of dispersion of a set of data points around their mean value. The mathematical expectation of the squared deviations from the mean. The square root of the variance is the standard deviation. The New York Times Financial Glossary * * *… … Financial and business terms
variance — Statistical term that quantifies the dispersion of data such as rates or prices around the mean. For example, highly volatile rates are rates that are sometimes high above the mean and sometimes way below the mean. Less volatile rates are… … Financial and business terms