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STATUS VARIABLE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1991-08-26

English

Subject field(s)
  • Management Control
CONT

A variable nag either give status or operating information (also called "level" or "rate" variables, respectively). A status variable defines a condition as of a given point in time, such as a cash balance of $17,000 at the end of the year. An operating variable defines a rate of activity during a given time period, such as sales of $73,000 during the month or April. A financial balance sheet typifies status or level variables, and an income statement illustrates operating or rate variables.

French

Domaine(s)
  • Contrôle de gestion

Spanish

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