TERMIUM Plus®
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OVERHEAD EFFICIENCY VARIANCE [1 record]
Record 1 - internal organization data 2017-02-15
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- variable overhead efficiency variance
1, record 1, English, variable%20overhead%20efficiency%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- overhead efficiency variance 2, record 1, English, overhead%20efficiency%20variance
correct
- overhead productivity variance 2, record 1, English, overhead%20productivity%20variance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[The] difference in actual and budgeted variable overhead costs that results from inefficient use of indirect materials and indirect labor. 3, record 1, English, - variable%20overhead%20efficiency%20variance
Record number: 1, Textual support number: 1 OBS
Variable overhead efficiency variance [is calculated as follows:] actual labor-hours [minus] standard labor-hours allowed for actual production [times] standard variable overhead rate. 3, record 1, English, - variable%20overhead%20efficiency%20variance
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- écart sur rendement des charges indirectes variables
1, record 1, French, %C3%A9cart%20sur%20rendement%20des%20charges%20indirectes%20variables
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart sur rendement des coûts indirects variables 2, record 1, French, %C3%A9cart%20sur%20rendement%20des%20co%C3%BBts%20indirects%20variables
correct, masculine noun
- écart sur rendement 1, record 1, French, %C3%A9cart%20sur%20rendement
correct, masculine noun
- écart sur nombre d'unités d'œuvre 1, record 1, French, %C3%A9cart%20sur%20nombre%20d%27unit%C3%A9s%20d%27%26oelig%3Buvre
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans la méthode du coût de revient standard, différence entre le nombre d'unités d'œuvre standard que requiert la production effectuée (par exemple, le nombre d'heures de main-d'œuvre directe ou le nombre d'heures-machines) et le nombre d'unités d'œuvre réel au niveau d'activité atteint, multipliée par le taux d'imputation standard des coûts indirects variables. 1, record 1, French, - %C3%A9cart%20sur%20rendement%20des%20charges%20indirectes%20variables
Record 1, Spanish
Record 1, Textual support, Spanish
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