Difference between revisions of "Production-volume variance"
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Latest revision as of 12:49, 11 July 2020
Production-volume variance is the difference between budgeted fixed overhead and fixed overhead allocated on the basis of actual output produced. Also called denominatorlevel variance.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Production-volume variance. The difference between budgeted fixed overhead and fixed overhead allocated on the basis of actual output produced. Also called denominatorlevel variance.
