capacity usage variance


Accounting dictionary. 2014.

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  • capacity usage variance — Fin the difference in gain or loss in a given period compared to budgeted expectations, caused because the hours worked were longer or shorter than planned the type of fixed asset purchased, for example, whether it is machinery or buildings. This …   The ultimate business dictionary

  • fixed overhead capacity variance — capacity usage variance; = idle capacity variance In a system of standard costing, the difference arising between the actual hours worked and the budgeted capacity available, valued at the standard fixed overhead absorption rate per hour. It can… …   Accounting dictionary

  • KABBALAH — This entry is arranged according to the following outline: introduction general notes terms used for kabbalah the historical development of the kabbalah the early beginnings of mysticism and esotericism apocalyptic esotericism and merkabah… …   Encyclopedia of Judaism

  • Binary prefix — Prefixes for bit and byte multiples Decimal Value SI 1000 k kilo 10002 M mega …   Wikipedia

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  • MASORAH — This article is arranged according to the following outline: 1. THE TRANSMISSION OF THE BIBLE 1.1. THE SOFERIM 1.2. WRITTEN TRANSMISSION 1.2.1. Methods of Writing 1.2.1.1. THE ORDER OF THE BOOKS 1.2.1.2. SEDARIM AND PARASHIYYOT …   Encyclopedia of Judaism

  • BIBLE — THE CANON, TEXT, AND EDITIONS canon general titles the canon the significance of the canon the process of canonization contents and titles of the books the tripartite canon …   Encyclopedia of Judaism

  • Database — A database is an organized collection of data for one or more purposes, usually in digital form. The data are typically organized to model relevant aspects of reality (for example, the availability of rooms in hotels), in a way that supports… …   Wikipedia

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  • GEOGRAPHICAL SURVEY — Names The name Ereẓ Israel (the Land of Israel) designates the land which, according to the Bible was promised as an inheritance to the Israelite tribes. In the course of time it came to be regarded first by the Jews and then also by the… …   Encyclopedia of Judaism

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