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29 Results for Tag: direct

Yield Variance

Yield Variance What is 'Yield Variance' Yield variance is the difference between actual output and standard output of a production or manufacturing process, based on standard inputs of mat

National Association Of Federal Credit Unions (NAFCU)

National Association Of Federal Credit Unions (NAFCU) What is 'National Association Of Federal Credit Unions - NAFCU' An industry trade group founded in 1967 that represents federal credit

Absorption Costing

DefinitionTotal absorption costing is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just the costs of materials and labour

Absorbed Account

Absorbed Account What is 'Absorbed Account' An account that has been combined or that has merged with another related account. Accounts are often absorbed into existing accounts as a way o

Lease

DefinitionA lease is a contractual arrangement calling for the to pay the lessor for use of an asset. Property, buildings and vehicles are common assets that are leased. Industrial or busine

Absorbed Cost

Absorbed Cost What is 'Absorbed Cost' The indirect costs that are associated with manufacturing. Absorbed costs include such expenses as insurance, or property taxes for the building in wh

Sales Mix Variance

Sales Mix Variance What is the 'Sales Mix Variance' Sales mix variance is the difference between a company’s budgeted sales mix and the actual sales mix that the firm sells to customers.

Sales Price Variance

Sales Price Variance What is 'Sales Price Variance' The difference between the amount of money a business expects to sell its products or services for and the amount of money it actually s

Saber Currency

Saber Currency What is 'Saber Currency' A proposed Brazilian currency that would be handed out by the Ministry of Education to 7-year-olds to be redeemed only for university tuition. Saber

Backward Integration

Backward Integration What is 'Backward Integration' Backward integration is a form of vertical integration that involves the purchase of, or merger with, suppliers up the supply chain. Com
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