overhead efficiency variance
- overhead efficiency variance
учет отклонение накладных расходов по эффективности [производительности\]*
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Англо-русский экономический словарь.
Смотреть что такое "overhead efficiency variance" в других словарях:
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
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
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
overhead productivity variance — See: overhead efficiency variance … 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
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 — 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
productivity variance — See: overhead efficiency variance … Accounting dictionary
Fuel efficiency — is a form of thermal efficiency, meaning the efficiency of a process that converts chemical potential energy contained in a carrier fuel into kinetic energy or work. Overall fuel efficiency may vary per device, which in turn may vary per… … Wikipedia
