Tag: budget
Variable Overhead Spending Variance
What is a Variable Overhead Spending Variance
A variable overhead spending variance is the difference between the actual amount of variable overhead incurred and the...
Variable Overhead
What is a 'Variable Overhead' Variable overhead is the indirect cost of operating a business, which fluctuates with manufacturing activity. For example,...
Financial Security
The term security in common usage denotes safety; however in financial parlance the term is taken to refer to a tradable financial asset. In fact this...
Featherbedding
DefinitionFeatherbedding is the practice of hiring more workers than are needed to perform a given job, or to adopt work procedures which appear pointless,...
Federal Agencies
What is 'Federal Agencies' Special government organizations set up for a specific purpose such as the management of resources, financial oversight of...
War Babies
What is 'War Babies' A name given to securities in companies that are defense contractors. These securities are called war babies because...
Gather In The Stops
What is 'Gather In The Stops' A trading strategy of driving down a stock's price by selling large amounts of stock in...
General Public Distribution
What is 'General Public Distribution' A type of primary market offering in which the securities being issued are available to anyone who...
General Provisions
What are 'General Provisions'
General provisions are balance sheet items representing funds set aside by a company as assets to pay for anticipated future losses....
Generational Accounting
DefinitionGenerational accounting is a method of measuring the fiscal burdens facing today's and tomorrow's children. Laurence Kotlikoff's individual and co-authored work on the relativity...