variable+overhead+efficiency+variance

См. также в других словарях:

• 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

• 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

• Variable Overhead Spending Variance — The difference between actual variable overhead based on costs for indirect material involved in manufacturing, and standard variable overhead based on the budgeted costs. Variable overhead spending variance arises from difference in the costs 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

• 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

• 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

• отклонение переменных производственных накладных расходов по производительности — 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… …   Справочник технического переводчика

• Importance sampling — In statistics, importance sampling is a general technique for estimating the properties of a particular distribution, while only having samples generated from a different distribution rather than the distribution of interest. Depending on the… …   Wikipedia

• accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

• Huffman coding — Huffman tree generated from the exact frequencies of the text this is an example of a huffman tree . The frequencies and codes of each character are below. Encoding the sentence with this code requires 135 bits, as opposed of 288 bits if 36… …   Wikipedia

• Diesel particulate filter — A diesel particulate filter (top left) in a Peugeot Off road DPF Installa …   Wikipedia