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Value Fund

What is a 'Value Fund' A value fund is a stock mutual fund that primarily holds stocks that are deemed to be...

Variable Cost-Plus Pricing

What is 'Variable Cost-Plus Pricing' Variable cost-plus pricing is a pricing method in which the selling price is established by adding a...
Variable Overhead Efficiency Variance

Variable Overhead Efficiency Variance

How Does Variable Overhead Efficiency Variance Affect Your Overhead Rate? There are two forms of overhead rate variation: Fixed overhead rate variance and Variable Overhead...

Value-Added Reseller

DefinitionA value-added reseller is a company that adds features or services to an existing product, then resells it as an integrated product or complete...

Value Averaging

What is 'Value Averaging' An investing strategy that works like dollar cost averaging (DCA) in terms of steady monthly contributions, but differs...

Venn Diagram

DefinitionA Venn diagram is a diagram that shows all possible logical relations between a finite collection of different sets. These diagrams depict elements as...

Valued Policy Law (VPL)

Valued Policy Law (VPL) What is 'Valued Policy Law - VPL' A statute that requires insurance companies to pay the full value...

Variable Cost

What is a 'Variable Cost' A variable cost is a corporate expense that varies with production output. Variable costs are those costs...

Vanguard Exchange-Traded Funds

What is 'Vanguard Exchange-Traded Funds' A class of ETFs offered by Vanguard and traded like any other share on the American Stock...
Variable Overhead Spending Variance

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...

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