- fixed overhead budget variance
Англо-русский экономический словарь.
Англо-русский экономический словарь.
Variance (accounting) — In budgeting (or management accounting in general), a variance is the difference between a budgeted, planned or standard amount and the actual amount incurred/sold. Variances can be computed for both costs and revenues.The concept of variance is… … Wikipedia
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
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
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
interior design — 1. the design and coordination of the decorative elements of the interior of a house, apartment, office, or other structural space, including color schemes, fittings, furnishings, and sometimes architectural features. 2. the art, business, or… … 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
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
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