TERMIUM Plus®

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

quantity variance [2 records]

Record 1 2014-12-03

English

Subject field(s)
  • Cost Accounting
DEF

The difference between the standard cost of direct materials and/or labour and the actual cost, resulting from changes in the input quantities.

French

Domaine(s)
  • Comptabilité analytique
DEF

Écart entre le coût standard (ou normalisé) des matières directes ou de la main-d'œuvre et le coût réel de ces éléments.

Spanish

Save record 1

Record 2 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

Save record 2

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: