TERMIUM Plus®

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

TOTAL FLEXIBLE BUDGET VARIANCE [1 record]

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Alphabetical list of terms

Record 1 2009-01-08

English

Subject field(s)
  • Cost Accounting
  • Financial and Budgetary Management
CONT

The flexible budget variance is the difference between the actual results and the amount expected for the achieved level of activity (the flexible budget).

OBS

Commpare with "sales-volume variance."

French

Domaine(s)
  • Comptabilité analytique
  • Gestion budgétaire et financière
DEF

[...] globalement, différence entre le résultat net prévu au budget, compte tenu du niveau d'activité atteint, et le résultat net réel.

Spanish

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