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The Government of Canada’s terminology and linguistic data bank.
EFFICIENCY VARIANCE [2 records]
Record 1 - internal organization data 2010-08-16
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- efficiency variance
1, record 1, English, efficiency%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- input efficiency variance 2, record 1, English, input%20efficiency%20variance
correct
- quantity variance 2, record 1, English, quantity%20variance
correct
- usage variance 2, record 1, English, usage%20variance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The difference between actual volume and standard volume multiplied by the variable standard overhead rate. 3, record 1, English, - efficiency%20variance
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- écart sur quantité
1, record 1, French, %C3%A9cart%20sur%20quantit%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 1, record 1, French, - %C3%A9cart%20sur%20quantit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-10-29
Record 2, English
Record 2, Subject field(s)
- Productivity and Profitability
Record 2, Main entry term, English
- material usage variance
1, record 2, English, material%20usage%20variance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- material quantity variance 1, record 2, English, material%20quantity%20variance
correct
- efficiency variance in materials 2, record 2, English, efficiency%20variance%20in%20materials
correct
- material efficiency variance 3, record 2, English, material%20efficiency%20variance
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The difference between the standard and actual quantity of a raw material used to produce a given output; usually priced at standard cost. Mathematically it is: (standard quantity minus actual quantity) times (standard price). 2, record 2, English, - material%20usage%20variance
Record 2, Key term(s)
- efficiency variance
Record 2, French
Record 2, Domaine(s)
- Productivité et rentabilité
Record 2, Main entry term, French
- écart sur quantité des matières
1, record 2, French, %C3%A9cart%20sur%20quantit%C3%A9%20des%20mati%C3%A8res
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Différence entre la quantité réelle des matières utilisées et la quantité standard, multipliée par le prix standard des matières utilisées. 1, record 2, French, - %C3%A9cart%20sur%20quantit%C3%A9%20des%20mati%C3%A8res
Record number: 2, Textual support number: 1 OBS
Pour différentes matières utilisées dans la production, l'écart sur quantité des matières se décompose en un écart sur composition des matières et un écart réel sur quantité des matières. 1, record 2, French, - %C3%A9cart%20sur%20quantit%C3%A9%20des%20mati%C3%A8res
Record 2, Spanish
Record 2, Textual support, Spanish
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