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The Accountant's Dictionary
Search structured definitions, practical explanations, and related business terms for HR, payroll, accounting, finance, and operational control.
Search the Eprecus ERP The Accountant's Dictionary
The Eprecus ERP dictionary is built for finance teams, HR managers, payroll administrators, operations leads, and business owners who need clear definitions they can apply inside real workflows. Use this glossary to understand payroll terminology, accounting definitions, HR metrics, and enterprise software concepts without vague textbook language.
Each entry is written to support practical ERP work, including reporting, approvals, payroll review, compliance conversations, reconciliation, workforce planning, and process design. If you need deeper examples, continue into the Eprecus ERP blog or review the platform overview.
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Showing 148 result(s) for "management-accounting".
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Filtered by search term 'management-accounting'
Letters available
22
A
absorption costing
absorption costing is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
activity-based costing (ABC)
activity-based costing (ABC) is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
actual costing
actual costing is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
after-tax cost of debt
after-tax cost of debt is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, compliance
amortization of bond issue costs
amortization of bond issue costs is an amortization-related term used to spread the cost, discount, premium, or carrying amount of an item over time.
The Accountant's Dictionary
• accounting, finance, management-accounting
average cost of inventory
average cost of inventory is an inventory classification or inventory account used to measure goods, materials, or stock held for use, production, or sale.
The Accountant's Dictionary
• accounting, finance, inventory
B
batch-level cost
batch-level cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
bond issue costs
bond issue costs is a bond or debt-financing term used in accounting for borrowing, interest, premiums, discounts, issuance, or repayment.
The Accountant's Dictionary
• accounting, finance, management-accounting
budget
budget is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
budget variance
budget variance is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
budgetary slack
budgetary slack is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
budgeted balance sheet
budgeted balance sheet is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
budgeted capacity
budgeted capacity is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
budgeted income statement
budgeted income statement is a formal financial statement or reporting document used to summarize financial position, performance, or cash movement.
The Accountant's Dictionary
• accounting, finance, management-accounting
C
capital budgeting
capital budgeting is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
carrying cost of inventory
carrying cost of inventory is an inventory classification or inventory account used to measure goods, materials, or stock held for use, production, or sale.
The Accountant's Dictionary
• accounting, finance, inventory
common costs
common costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
continuous budget
continuous budget is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
contribution margin
contribution margin is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, management-accounting
contribution margin per unit
contribution margin per unit is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, management-accounting
contribution margin ratio
contribution margin ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
conversion costs
conversion costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost
cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost accounting
cost accounting is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost behavior
cost behavior is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost center
cost center is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost flow assumption
cost flow assumption is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost method of recording treasury stock
cost method of recording treasury stock is an equity or share-capital term used in corporate ownership, stockholder reporting, or capital structure accounting.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost object
cost object is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost of capital
cost of capital is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost of carrying inventory
cost of carrying inventory is an inventory classification or inventory account used to measure goods, materials, or stock held for use, production, or sale.
The Accountant's Dictionary
• accounting, finance, inventory
cost of goods available for sale
cost of goods available for sale is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, inventory
cost of goods purchased
cost of goods purchased is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, inventory
cost of products sold
cost of products sold is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost principle
cost principle is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost ratio
cost ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
cost-volume-profit (CVP)
cost-volume-profit (CVP) is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
D
debt issue costs
debt issue costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
depreciable cost
depreciable cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
differential cost
differential cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct cost
direct cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct costing
direct costing is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct labor efficiency variance
direct labor efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct labor price variance
direct labor price variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct labor quantity variance
direct labor quantity variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct labor rate variance
direct labor rate variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct labor usage variance
direct labor usage variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
direct materials efficiency variance
direct materials efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
direct materials price variance
direct materials price variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
direct materials quantity variance
direct materials quantity variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
direct materials usage variance
direct materials usage variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
E
efficiency variance
efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
expired costs
expired costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
F
favorable variance
favorable variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
FIFO cost flow assumption
FIFO cost flow assumption is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, inventory
fixed costs
fixed costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
fixed manufacturing overhead budget variance
fixed manufacturing overhead budget variance is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
fixed manufacturing overhead volume variance
fixed manufacturing overhead volume variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
fixed overhead budget variance
fixed overhead budget variance is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
fixed overhead spending variance
fixed overhead spending variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
flexible budget
flexible budget is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
full costing
full costing is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
H
historical cost
historical cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
holding costs
holding costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
I
incremental cost
incremental cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
indirect cost
indirect cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
indirect factory costs
indirect factory costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
indirect manufacturing costs
indirect manufacturing costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
inventoriable cost
inventoriable cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
inventory carrying costs
inventory carrying costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, inventory
inventory cost flow assumption
inventory cost flow assumption is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, inventory
inventory holding costs
inventory holding costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, inventory
J
job cost record
job cost record is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
job costing
job costing is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
job order cost sheet
job order cost sheet is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
job order costing
job order costing is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
joint cost
joint cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
L
labor efficiency variance
labor efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
labor rate variance
labor rate variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
labor variances
labor variances is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
lower of cost or market
lower of cost or market is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
lower of cost or net realizable value
lower of cost or net realizable value is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
M
manufacturing costs
manufacturing costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
manufacturing support costs
manufacturing support costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
margin of safety
margin of safety is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, management-accounting
marginal cost
marginal cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
marginal revenue
marginal revenue is a revenue or income concept used to describe earnings recognized from business activity, financing, or other sources.
The Accountant's Dictionary
• accounting, finance, management-accounting
materials price variance
materials price variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
materials quantity variance
materials quantity variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
materials usage variance
materials usage variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, inventory
mixed costs
mixed costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
N
next-in, first-out cost flow assumption
next-in, first-out cost flow assumption is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, compliance
nonmanufacturing overhead cost
nonmanufacturing overhead cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
normal costing
normal costing is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
O
opportunity cost
opportunity cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
order costs
order costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
overapplied overhead costs
overapplied overhead costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
overhead costs
overhead costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
overhead variances
overhead variances is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
P
past cost
past cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
period cost
period cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
price variance
price variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
prime costs
prime costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
process costing system
process costing system is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
product cost
product cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
product warranty cost
product warranty cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
production costs
production costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
production volume variance
production volume variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
profit margin
profit margin is an accounting, finance, or reporting term used to classify, measure, record, analyze, or communicate business transactions and financial results.
The Accountant's Dictionary
• accounting, finance, management-accounting
Q
quantity variance
quantity variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
R
relative sales value method of allocating cost
relative sales value method of allocating cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
relevant cost
relevant cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
replacement cost
replacement cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
research and development costs
research and development costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
rolling budget
rolling budget is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
rolling horizon budget
rolling horizon budget is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
S
semivariable costs
semivariable costs is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
setup cost
setup cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
slope of cost line
slope of cost line is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
spending variance
spending variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
standard cost
standard cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
standard cost per unit of input
standard cost per unit of input is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
standard cost per unit of product
standard cost per unit of product is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
standard cost system
standard cost system is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
standard cost variances
standard cost variances is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
standard costing
standard costing is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
static budget
static budget is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting
sunk cost
sunk cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
T
traditional costing
traditional costing is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
transferred-in cost
transferred-in cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
U
unfavorable variance
unfavorable variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
usage variance
usage variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
V
variable cost
variable cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable cost rate
variable cost rate is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable cost ratio
variable cost ratio is a financial ratio used to measure or evaluate a specific aspect of liquidity, profitability, efficiency, leverage, or performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable costing
variable costing is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable manufacturing overhead cost
variable manufacturing overhead cost is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable manufacturing overhead efficiency variance
variable manufacturing overhead efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable manufacturing overhead spending variance
variable manufacturing overhead spending variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable overhead efficiency variance
variable overhead efficiency variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variable overhead spending variance
variable overhead spending variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variance
variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variance analysis
variance analysis is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
variance reports
variance reports is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
volume variance
volume variance is a variance-analysis term used to compare actual results with standards, budgets, or expected performance.
The Accountant's Dictionary
• accounting, finance, management-accounting
W
weighted-average cost flow assumption
weighted-average cost flow assumption is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
weighted-average cost of capital
weighted-average cost of capital is a cost accounting term used to measure, assign, analyze, or control the cost of operations, inventory, or production.
The Accountant's Dictionary
• accounting, finance, management-accounting
Z
zero-based budgeting
zero-based budgeting is a budgeting term used to plan, compare, or control expected revenue, cost, capacity, or spending.
The Accountant's Dictionary
• accounting, finance, management-accounting