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1 analysis of cost variances
Englisch-Deutsch Fachwörterbuch der Wirtschaft > analysis of cost variances
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2 additivity of variances
English-german technical dictionary > additivity of variances
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3 allocation of variances
n.Abweichungsverteilung f. -
4 BC
BC (Abk. für budget control, budgetary control) ACC, FIN Budgetkontrolle f, Etatkontrolle f, Plankontrolle f (establishment of budgets in advance of an accounting period and the continuous or periodical comparison of actual with budgeted results –laufender Soll-Ist-Vergleich– to establish any variances –Abweichungen feststellen– and to provide a basis for revision) -
5 budgetary control
budgetary control (BC) ACC, FIN Budgetkontrolle f, Plankontrolle f; Prognosekostenrechnung f (establishment of budgets in advance of an accounting period and the continuous or periodical comparison of actual with budgeted results –laufender Soll-Ist-Vergleich– to establish any variances –Abweichungen– and to provide a basis for revision; neben der Standardkostenrechnung die zweite Form der Plankostenrechnung)Englisch-Deutsch Fachwörterbuch der Wirtschaft > budgetary control
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6 standard cost system
standard cost system ACC, FIN Standardkostensystem n, Standardkostenrechnung f, Plankostenrechnung f, Sollkostenrechnung f (the setting of standard costs –Kostenvorgaben– for products and operations and their periodical comparison with actual costs incurred –Soll-Ist-Vergleich– in order to establish any variances, on the basis of normal costing = Normalkostenrechnung; auf eine Leistungseinheit bezogene, fest vorgegebene Plankosten zur nachträglichen Kostenkontrolle, Soll-Ist-Vergleich)Englisch-Deutsch Fachwörterbuch der Wirtschaft > standard cost system
См. также в других словарях:
variances — var·i·ance || verɪəns / veÉ™r n. act or instance of variation; divergence; discrepancy, strife, discord … English contemporary dictionary
Variances in temperature — Колебания температуры … Краткий толковый словарь по полиграфии
IQ testing envionmental variances — Arguing that IQ tests are often wrongly described as measuring innate rather than developed ability, Harvtxt|Jencks|Phillips|1998 conclude that this labeling bias causes people to inappropriately attribute the Black White gap to innate… … Wikipedia
Analysis Of Variances - ANOVA — An analysis of the variation between all of the variables used in an experiment. Analysis of variance is used in finance in several different ways, such as to forecasting the movements of security prices by first determining which factors… … Investment dictionary
Отклонения прямых материальных затрат (DIRECT MATERIALS VARIANCES) — Разность между нормативными и фактическими прямыми материальными затратами на фактический объем производства или выпуска … Словарь терминов по управленческому учету
efficiency variances — See: direct labour efficiency variance, overhead efficiency variance … Accounting dictionary
labour variances — See: direct labour efficiency variance, direct labour rate of pay variance, direct labour total cost variance … Accounting dictionary
materials variances — See: direct materials price variance, direct materials total cost variance, direct materials usage variance … Accounting dictionary
mix variances — See: direct materials mix variance, sales margin mix variance … Accounting dictionary
price variances — See: direct materials price variance, sales margin price variance … Accounting dictionary
volume variances — See: fixed overhead volume variance, sales margin volume variance … Accounting dictionary