adverse variance


adverse variance
учет, фин. неблагоприятное отклонение* (разница между фактическими и запланированными показателями, которая привела к получению меньшей, чем планировалось, прибыли, напр., если полученная выручка от продаж меньше ожидавшейся или фактические затраты больше запланированных)
Syn:
Ant:
See:

Англо-русский экономический словарь.

Смотреть что такое "adverse variance" в других словарях:

  • adverse variance — unfavourable variance In standard costing and budgetary control, the differences between actual and budgeted performance of an organization where the differences create a deduction from the budgeted profit. For example, this may occur if the… …   Accounting dictionary

  • adverse variance — See variance …   Big dictionary of business and management

  • adverse variance — An alternative term for Unfavorable variance …   Auditor's dictionary

  • Variance (accounting) — In budgeting (or management accounting in general), a variance is the difference between a budgeted, planned or standard amount and the actual amount incurred/sold. Variances can be computed for both costs and revenues.The concept of variance is… …   Wikipedia

  • variance — 1) In standard costing and budgetary control, the difference between the standard or budgeted levels of cost or income for an activity and the actual costs incurred or income achieved. If the actual performance is better than standard then a… …   Big dictionary of business and management

  • variance — In standard costing and budgetary control, the difference between the standard or budgeted levels of cost or income for an activity and the actual costs incurred or income achieved. If the actual performance is better than standard then a… …   Accounting dictionary

  • adverse — ad·verse /ad vərs, ad ˌvərs/ adj: opposed to one s interests: operating to one s detriment an adverse verdict Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. adverse …   Law dictionary

  • variance — Civil and criminal practice. A discrepancy or disagreement between two instruments or two pleading allegations in the same cause, which should by law be entirely consonant. Thus, if the evidence adduced by the plaintiff does not agree with the… …   Black's law dictionary

  • production cost variance — In standard costing, the variance arising when the standard cost of the actual production is compared with the actual cost incurred. If the standard cost is higher than the actual cost a favourable variance arises, while if the actual cost… …   Accounting dictionary

  • production cost variance — In standard costing, the variance arising when the standard cost of the actual production is compared with the actual cost incurred. If the standard cost is higher than the actual cost a favourable variance arises, while if the actual cost… …   Big dictionary of business and management

  • favourable variance — In standard costing and budgetary control, any difference between the actual and budgeted performance of an organization where this creates an addition to the budgeted profit. For example, this may occur if the actual sales revenue is greater… …   Accounting dictionary

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