revision variance

См. также в других словарях:

• revision variance — planning variance In standard costing, a variance that is expected to arise from the difference between a standard as originally set and the standard as modified to reflect changed circumstances (the current standard). An operational variance can …   Accounting dictionary

• Variance (zonage) — Dérogation (zonage) Une dérogation, souvent appelée dérogation mineure, est une exception à une réglementation de zonage d’une municipalité accordée à un terrain par permission spéciale de l’autorité réglementaire. Sommaire 1 Objectif 2 Types 3… …   Wikipédia en Français

• operational variance — In standard costing, a variance that measures the difference between current standards (i.e. standards adjusted to reflect the current operating conditions) and the actual performance achieved. Compare: revision variance …   Accounting dictionary

• planning variance — See: revision variance …   Accounting dictionary

• current standard — In standard costing, a cost, income, or performance standard based on current operating conditions and established for use over a short period of time. Compare: basic standard, normal standard See also: operational variance, revision variance …   Accounting dictionary

• flexible budget — A budget that takes into account the fact that values for income and expenditure on some items will change with changing circumstances. Consequently, in a flexible budget the budget cost allowances for each variable cost item will change to allow …   Accounting dictionary

• BIBLE — THE CANON, TEXT, AND EDITIONS canon general titles the canon the significance of the canon the process of canonization contents and titles of the books the tripartite canon …   Encyclopedia of Judaism

• Intelligence quotient — IQ redirects here. For other uses, see IQ (disambiguation). Intelligence quotient Diagnostics An example of one kind of IQ test item, modeled after items in the Raven s Progressive Matrices test …   Wikipedia

• Probabilité — Pour les articles homonymes, voir Interconnexions entre la théorie des probabilités et les statistiques. La probabilité (du latin probabilitas) est une évaluation du caractère probable d un évènement. En mathématiques, l étude des probabilités… …   Wikipédia en Français

• Quantitative genetics — Part of a series on Genetics Key components Chromosome DNA • RNA Genome Heredity Mutation Nucleotide Variation …   Wikipedia

• Official statistics — on Germany in 2010, published in UNECE Countries in Figures 2011. Official statistics are statistics published by government agencies or other public bodies such as international organizations. They provide quantitative or qualitative information …   Wikipedia