- budget variance analysis
- n.预算差异分析
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
budget variance analysis
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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
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
Standard budget — A Standard Budget is a vehicle for Variance (accounting). It is commonly derived from estimates on future costs that have Fixed and Variable cost components.Standard budgets present information at only one level of activity and do not provide… … Wikipedia
flexible budget — A *budget that provides information on various levels of activity. In contrast to a *static budget, a flexible budget is a dynamic management tool that caters for changes in operational circumstances. Its flexibility can simplify *variance… … Auditor's dictionary
Sensitivity analysis — (SA) is the study of how the variation (uncertainty) in the output of a mathematical model can be apportioned, qualitatively or quantitatively, to different sources of variation in the input of a model Saltelli, A., Ratto, M., Andres, T.,… … Wikipedia
government budget — Forecast of governmental expenditures and revenues for the ensuing fiscal year. In modern industrial economies, the budget is the key instrument for the execution of government economic policies. Because government budgets may promote or retard… … Universalium
Earned Value Analysis — Die Earned Value Analysis bzw. Leistungswertanalyse (z.T. auch als Fertigstellungswertmethode oder Arbeitswertanalyse bezeichnet) ist ein Werkzeug des Projektcontrollings. Sie dient zur Fortschrittsbewertung von Projekten. Dabei wird die aktuelle … Deutsch Wikipedia
Earned value analysis — Die Earned Value Analysis bzw. Leistungswertanalyse (z.T. auch als Fertigstellungswertmethode oder Arbeitswertanalyse bezeichnet) ist ein Werkzeug des Projektcontrollings. Sie dient zur Fortschrittsbewertung von Projekten. Dabei wird die aktuelle … Deutsch Wikipedia
Statistical inference — In statistics, statistical inference is the process of drawing conclusions from data that are subject to random variation, for example, observational errors or sampling variation.[1] More substantially, the terms statistical inference,… … Wikipedia
Performance Based Budgeting — Adopting Public Sector’s Performance Based Budgeting to the private sector using the CPM framework. [Philip G. Joyce and Susan Sieg, Using Performance Information for Budgeting: Clarifying the Framework and Investigating Recent State Experience,… … Wikipedia
Christopher A. Sims — Born October 21, 1942 (1942 10 21) (age 69) Washington, D.C. Nationality American Institution Princeton University Field Macroeconomics Econometrics Time ser … Wikipedia
