- controllable overhead variances
- контролируемые отклонения по накладным расходам
Англо-русский экономический словарь.
controllable overhead variances
Смотреть что такое "controllable overhead variances" в других словарях:
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
