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

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

Absolute Frequency What is 'Absolute Frequency' A statistical term describing the total number of trials or observations within a given interval or frequency bin. The frequency bins can be

Random Factor Analysis What is 'Random Factor Analysis' A statistical analysis performed to determine the origin of random data figures collected. Random factor analysis is used to deciphe

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 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

Standard Deviation In mathematics, standard deviation is the degree of the dispersion from a set of data’s mean. The SD is higher when the data is more stretched. In other terms, the squar

CAPM - Capital Asset Pricing Model The CAPM is a model that helps in determining the price of securities keeping in view the risk an investor takes, and the return that he will get from that

Variable Overhead Efficiency Variance What is 'Variable Overhead Efficiency Variance' The difference between actual variable overhead based on the true time taken to manufacture a product,