efficiency variance

См. также в других словарях:

• Efficiency Variance — The difference between the theoretical amount of inputs required to produce a unit of output and the actual amount of inputs used. In manufacturing, efficiency variance can be used to analyze the effectiveness with respect to labor, materials,… …   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

• overhead efficiency variance — overhead productivity variance; = productivity variance In a standard costing system, that part of the overhead total variance that arises from the more or less efficient use of the time available to carry out the actual production. It compares… …   Accounting dictionary

• fixed overhead efficiency variance — In a system of standard costing, the difference arising between the actual labour hours worked and the standard time allowed for the quantity actually produced, valued at the standard fixed overhead absorption rate per hour. See: overhead… …   Accounting dictionary

• variable overhead efficiency variance — In a system of standard costing, the difference arising between the actual labour hours worked and the standard time allowed for the quantity actually produced, valued at the standard variable overhead absorption rate per hour. See: overhead… …   Accounting dictionary

• direct labour efficiency variance — In a standard costing system, a variance arising as part of the direct labour total cost variance. It compares the actual labour time taken to carry out an activity with the standard time allowed and values the difference at the standard direct… …   Accounting dictionary

• Отклонение прямых трудозатрат по производительности (DIRECT LABOR EFFICIENCY VARIANCE)  — Разность между нормативным количеством и фактическим количеством часов прямых трудозатрат понесенных на фактический объем производства или выпуска, умноженная на норматив трудозатрат в час. Называется также Отклонением рабочего времени (Labor… …   Словарь терминов по управленческому учету

• efficiency — A measure of the ability of an organization to produce and distribute its product. In accounting terms it is quantified by a comparison of the standard hours allowed for a given level of production and the actual hours taken. This represents the… …   Accounting dictionary

• efficiency variances — See: direct labour efficiency variance, overhead efficiency variance …   Accounting dictionary

• Отклонение переменных производственных накладных расходов по производительности (VARIABLE PRODUCTION OVERHEAD EFFICIENCY VARIANCE)  — Разность между нормативными часами и фактически отработанными часами прямого труда, принятыми для фактического объема производства или выпуска, умноженная на нормативную ставку переменных накладных расходов в расчете на час прямого труда (или на… …   Словарь терминов по управленческому учету

• Efficiency (statistics) — In statistics, efficiency is one measure of desirability of an estimator.The efficiency of an unbiased statistic T is defined as:e(T)=frac{1/mathcal{I}( heta)}{mathrm{var}(T)}where mathcal{I}( heta) is the Fisher information of the sample.Thus… …   Wikipedia