fixed overhead expenditure variance


fixed overhead expenditure variance
In a system of standard costing, the difference arising between the fixed overhead budgeted and the fixed overhead incurred.

Accounting dictionary. 2014.

Look at other dictionaries:

  • fixed overhead total variance — In a system of standard costing, the total difference arising between the standard fixed overhead absorbed for the actual units produced and the actual fixed overhead expenditure incurred. See: overhead total variance …   Accounting dictionary

  • overhead expenditure variance — expenditure variance In a system of standard costing, the variance arising from the difference between the budgeted overhead allowance and the actual overhead incurred. This can be analysed into fixed overhead expenditure variance and variable… …   Accounting dictionary

  • 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 постоянных производственных накладных расходов по бюджету — (Fixed Manufacturing Overhead Budget Variance), Отклонение постоянных производственных накладных расходов по затратам (Fixed Production Overhead Expenditure Variance) Разность между плановыми и фактическими постоянными производственными… …   Словарь терминов по управленческому учету

  • отклонение постоянных производственных накладных расходов по бюджету — отклонение постоянных производственных накладных расходов по затратам Разность между плановыми и фактическими постоянными производственными накладными расходами. [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет Синонимы… …   Справочник технического переводчика

  • 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

  • India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

  • Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… …   Universalium

  • Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …   Wikipedia