budget variance

budget variance
бюджетное отклонение

English-russian accounting dictionary. 2014.

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  • Budget Variance — A periodic measure used by governments, corporations or individuals to quantify the difference between budgeted and actual figures for a particular accounting category. A favorable budget variance refers to positive variances or gains; an… …   Investment dictionary

  • budget variance — /ˌbʌdʒɪt veəriəns/ noun the difference between the cost as estimated for a budget and the actual cost …   Marketing dictionary in english

  • budget variance — /ˌbʌdʒɪt veəriəns/ noun the difference between the cost as estimated for a budget and the actual cost …   Dictionary of banking and finance

  • Отклонение бюджетное (BUDGET VARIANCE)  — Отклонение фактических результатов от плановых по результатам сравнения, например, фактически полученных доходов или понесенных затрат с соответствующими статьями бюджета …   Словарь терминов по управленческому учету

  • Отклонение гибкого бюджета (FLEXIBLE BUDGET VARIANCE)  — Разность между фактическими значениями показателей и значениями согласно гибкого бюджета для фактического уровня деятельности …   Словарь терминов по управленческому учету

  • 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 — A measure of dispersion of a set of data points around their mean value. The mathematical expectation of the squared deviations from the mean. The square root of the variance is the standard deviation. The New York Times Financial Glossary * * *… …   Financial and business terms

  • variance — Statistical term that quantifies the dispersion of data such as rates or prices around the mean. For example, highly volatile rates are rates that are sometimes high above the mean and sometimes way below the mean. Less volatile rates are… …   Financial and business terms

  • Budget — For the rental car company, see Budget Rent a Car. For the car insurance company Budget, see Budget Group of Companies. A budget (from old French bougette, purse) is a financial plan and a list of all planned expenses and revenues. It is a plan… …   Wikipedia

  • Static Budget — A type of budget that incorporates anticipated values about inputs and outputs that are conceived before the period in question begins. When compared to the actual results that are received after the fact, the numbers from static budgets are… …   Investment dictionary

  • Sales variance — is the difference between actual sales and budget sales. It is used to measure the performance of a sales function, and/or analyze business results to better understand market conditions.There are two reasons actual sales can vary from planned… …   Wikipedia

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