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...
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...
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 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...