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Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

A form of estimated cost system in which costs of production are recorded on the basis of predetermined standards with a view to achieving control through analysis of variances between actual and standard conditions.  4, fiche 1, Anglais, - standard%20cost%20system

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

Méthode de détermination du coût de revient d'un produit ou d'un service qui consiste à comptabiliser les éléments du coût de production à des montants qui reflètent des normes établies d'avance en vue d'exercer un meilleur contrôle au moyen de comparaisons entre les coûts réels et les coûts préétablis.  5, fiche 1, Français, - m%C3%A9thode%20des%20co%C3%BBts%20standards

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 OBS

Effective variance analysis requires not only the determination of variances but also a knowledgeable interpretation of these variances; in other words: it is not enough for management to know that a variance exists, the reason for the variance must be known in order to take appropriate action. Analysis of variances enables management to isolate the causes, to concentrate their attention on specific areas which have affected the profitability of the business and to assign responsibility for correction to the person or persons responsible.  2, fiche 2, Anglais, - analysis%20of%20cost%20variances

Record number: 2, Textual support number: 2 OBS

cost variance: The difference between a budgeted cost or standard cost and comparable actual cost incurred during a period.  3, fiche 2, Anglais, - analysis%20of%20cost%20variances

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol