TERMIUM Plus®
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VOLUME VARIANCE [4 records]
Record 1 - internal organization data 2017-02-14
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- volume variance
1, record 1, English, volume%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capacity variance 2, record 1, English, capacity%20variance
correct
- activity variance 1, record 1, English, activity%20variance
correct
- dominator variance 3, record 1, English, dominator%20variance
correct
- fixed overhead volume variance 3, record 1, English, fixed%20overhead%20volume%20variance
correct
- output-level overhead variance 3, record 1, English, output%2Dlevel%20overhead%20variance
correct
- overhead volume variance 3, record 1, English, overhead%20volume%20variance
correct
- idle capacity variance 3, record 1, English, idle%20capacity%20variance
correct
- production volume variance 3, record 1, English, production%20volume%20variance
correct
- utilization variance 3, record 1, English, utilization%20variance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A variance in fixed overhead (production) cost [that] arises when the actual production level (volume) differs from the expected level used in the computation of predetermined fixed overhead rates for product costing purposes. 4, record 1, English, - volume%20variance
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- écart sur volume
1, record 1, French, %C3%A9cart%20sur%20volume
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart sur niveau d'activité 1, record 1, French, %C3%A9cart%20sur%20niveau%20d%27activit%C3%A9
correct, masculine noun
- écart sur activité 1, record 1, French, %C3%A9cart%20sur%20activit%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Écart se rapportant essentiellement au fait que le niveau d'activité réelle diffère du nombre d'unités d'œuvre ayant servi à déterminer le coût unitaire préétabli (le coefficient d'imputation déterminé d'avance) relativement aux coûts indirectes fixes. 1, record 1, French, - %C3%A9cart%20sur%20volume
Record number: 1, Textual support number: 1 OBS
[L'écart sur volume] correspond à la différence entre le nombre d'unités d'œuvre réelles et la quantité préétablie d'unités d'œuvre, multipliée par le coût standard à l'unité ou le coefficient d'imputation des coûts indirectes fixes. 1, record 1, French, - %C3%A9cart%20sur%20volume
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-01-25
Record 2, English
Record 2, Subject field(s)
- Accounting
- Production (Economics)
Record 2, Main entry term, English
- fixed production overhead volume variance 1, record 2, English, fixed%20production%20overhead%20volume%20variance
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
fixed production overhead volume variance: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 2, English, - fixed%20production%20overhead%20volume%20variance
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Production (Économie)
Record 2, Main entry term, French
- écarts sur charges indirectes fixes de production
1, record 2, French, %C3%A9carts%20sur%20charges%20indirectes%20fixes%20de%20production
masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
écarts sur charges indirectes fixes de production : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 2, French, - %C3%A9carts%20sur%20charges%20indirectes%20fixes%20de%20production
Record 2, Key term(s)
- écart sur charges indirectes fixes de production
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-05-27
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
- Sales (Marketing)
Record 3, Main entry term, English
- sales volume variance
1, record 3, English, sales%20volume%20variance
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- sales quantity variance 1, record 3, English, sales%20quantity%20variance
correct
- sales activity variance 2, record 3, English, sales%20activity%20variance
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
[The] difference between the actual number of units sold and the budgeted number, multiplied by the budget selling price per unit. 3, record 3, English, - sales%20volume%20variance
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
- Vente
Record 3, Main entry term, French
- écart sur volume des ventes
1, record 3, French, %C3%A9cart%20sur%20volume%20des%20ventes
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- écart total sur volume des ventes 1, record 3, French, %C3%A9cart%20total%20sur%20volume%20des%20ventes
correct, masculine noun
- écart global sur volume des ventes 1, record 3, French, %C3%A9cart%20global%20sur%20volume%20des%20ventes
correct, masculine noun
- écart sur niveau d'activité commerciale 1, record 3, French, %C3%A9cart%20sur%20niveau%20d%27activit%C3%A9%20commerciale
correct, masculine noun
- écart sur activité commerciale 1, record 3, French, %C3%A9cart%20sur%20activit%C3%A9%20commerciale
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Différence entre un élément de résultat prévu au budget, compte tenu du niveau d'activité atteint (budget flexible), et le résultat prévu pour le même élément au niveau d'activité préétabli au budget original (budget fixe) [...] 1, record 3, French, - %C3%A9cart%20sur%20volume%20des%20ventes
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2010-05-27
Record 4, English
Record 4, Subject field(s)
- Cost Accounting
- Sales (Marketing)
Record 4, Main entry term, English
- sales yield variance
1, record 4, English, sales%20yield%20variance
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- sales volume variance 1, record 4, English, sales%20volume%20variance
correct
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Comptabilité analytique
- Vente
Record 4, Main entry term, French
- écart sur volume des ventes
1, record 4, French, %C3%A9cart%20sur%20volume%20des%20ventes
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- écart total réel sur volume des ventes 1, record 4, French, %C3%A9cart%20total%20r%C3%A9el%20sur%20volume%20des%20ventes
correct, masculine noun
- écart global réel sur volume des ventes 1, record 4, French, %C3%A9cart%20global%20r%C3%A9el%20sur%20volume%20des%20ventes
correct, masculine noun
- écart net sur niveau d'activité commerciale 1, record 4, French, %C3%A9cart%20net%20sur%20niveau%20d%27activit%C3%A9%20commerciale
correct, masculine noun
- écart net sur activité commerciale 1, record 4, French, %C3%A9cart%20net%20sur%20activit%C3%A9%20commerciale
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Lorsque plusieurs produits, services ou gammes de produits ou services sont vendus par l'entreprise, écart correspondant à la différence entre le volume réel des ventes totales pour tous les produits ou services et le volume prévu au budget, multipliée par la marge moyenne sur coûts variables préétablie pour l'ensemble des produits, services ou gammes de produits ou services. 1, record 4, French, - %C3%A9cart%20sur%20volume%20des%20ventes
Record 4, Spanish
Record 4, Textual support, Spanish
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