profit variance


profit variance
Бухгалтерия: отклонение прибыли

Универсальный англо-русский словарь. . 2011.

Смотреть что такое "profit variance" в других словарях:

  • profit variance — In standard costing, the variance consisting of the difference between the standard operating profit budgeted to be made on the items sold and the actual profits made. The analysis of the profit variance into its constituent sales, direct labour …   Accounting dictionary

  • profit variance — In standard costing, the variance consisting of the difference between the standard operating profit budgeted to be made on the items sold and the actual profits made. The analysis of the profit variance into its constituent sales, direct labour …   Big dictionary of business and management

  • sales mix profit variance — See: sales margin mix variance …   Accounting dictionary

  • sales volume profit variance — /seɪlz ˌvɒlju:m prɒfɪt ˌveəriəns/ noun the difference between the profit on the number of units actually sold and the forecast figure …   Dictionary of banking and finance

  • sales mix profit variance — /ˌseɪls mɪks prɒfɪt ˌveəriəns/ noun the differing profitability of different products within a product range …   Dictionary of banking and finance

  • Variance swap — A variance swap is an over the counter financial derivative that allows one to speculate on or hedge risks associated with the magnitude of movement, i.e. volatility, of some underlying product, like an exchange rate, interest rate, or stock… …   Wikipedia

  • 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

  • analysis of variance — ANOVA; variance analysis 1) A commonly used method for examining the statistically significant differences between the means of two or more populations In its simplest form (one way analysis of variance), it involves only one dependent variable… …   Big dictionary of business and management

  • analysis of variance — ANOVA; = variance analysis In standard costing and budgetary control, the analysis of variances in order to seek their causes. The total profit variance or production cost variance is analysed into sub variances to indicate the major reasons for… …   Accounting dictionary

  • sales margin mix variance — sales mix profit variance In standard costing, the adverse or favourable variance arising as a result of a difference between the actual mix of sales achieved and the standard mix of sales. It is the difference between the actual total sales… …   Accounting dictionary

  • Sales Mix Variance — The difference in the quantity of customer purchases of each product or service compared to the quantities that a business expected to sell. Sales mix variance compares the actual mix of sales to the budgeted mix. The metric can be used for… …   Investment dictionary