TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

INPUT EFFICIENCY VARIANCE [1 record]

Record 1 2010-08-16

English

Subject field(s)
  • Cost Accounting
  • Production Management
DEF

The difference between actual volume and standard volume multiplied by the variable standard overhead rate.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion de la production
DEF

Différence entre la quantité d'intrants effectivement consommée et la quantité d'intrants standard que requiert la production réelle effectuée, multipliée par le coût standard préétabli d'un élément.

Spanish

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