BROWSE

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 materials and labor. The yield variance is valued at standard cost. Yield variance is generally unfavorable, i.e., actual output is less than standard or expected output, and only rarely favorable.

Explaining 'Yield Variance'

For example, if 1,000 units of a product is the standard output based on 1,000 kilograms of materials in an 8-hour production unit, and the actual output is 990 units, there is an unfavorable yield variance of 10 units. If the standard cost is $25 per unit, the unfavorable yield variance would be $250.


Further Reading


On the theory of financial intermediation
www.jstor.org [PDF]
… Total variance of terminal wealth, given the equilibrium solution, is y2 = 02m'S-Im … portfolios cannot, in general, be chosen independently of the parameters of liability (asset) yields … can provide hypotheses on the response of intermedi- aries to changes in yield parameters which …

Economic determinants of the nominal treasury yield curveEconomic determinants of the nominal treasury yield curve
www.sciencedirect.com [PDF]
… Total variance of terminal wealth, given the equilibrium solution, is y2 = 02m'S-Im … portfolios cannot, in general, be chosen independently of the parameters of liability (asset) yields … can provide hypotheses on the response of intermedi- aries to changes in yield parameters which …

A causality-in-variance test and its application to financial market pricesA causality-in-variance test and its application to financial market prices
www.sciencedirect.com [PDF]
… Total variance of terminal wealth, given the equilibrium solution, is y2 = 02m'S-Im … portfolios cannot, in general, be chosen independently of the parameters of liability (asset) yields … can provide hypotheses on the response of intermedi- aries to changes in yield parameters which …

Modeling bond yields in finance and macroeconomicsModeling bond yields in finance and macroeconomics
pubs.aeaweb.org [PDF]
… Total variance of terminal wealth, given the equilibrium solution, is y2 = 02m'S-Im … portfolios cannot, in general, be chosen independently of the parameters of liability (asset) yields … can provide hypotheses on the response of intermedi- aries to changes in yield parameters which …

Measuring European financial integrationMeasuring European financial integration
academic.oup.com [PDF]
… Total variance of terminal wealth, given the equilibrium solution, is y2 = 02m'S-Im … portfolios cannot, in general, be chosen independently of the parameters of liability (asset) yields … can provide hypotheses on the response of intermedi- aries to changes in yield parameters which …

International bond risk premiaInternational bond risk premia
www.sciencedirect.com [PDF]
… Total variance of terminal wealth, given the equilibrium solution, is y2 = 02m'S-Im … portfolios cannot, in general, be chosen independently of the parameters of liability (asset) yields … can provide hypotheses on the response of intermedi- aries to changes in yield parameters which …

No-arbitrage macroeconomic determinants of the yield curveNo-arbitrage macroeconomic determinants of the yield curve
www.sciencedirect.com [PDF]
… Total variance of terminal wealth, given the equilibrium solution, is y2 = 02m'S-Im … portfolios cannot, in general, be chosen independently of the parameters of liability (asset) yields … can provide hypotheses on the response of intermedi- aries to changes in yield parameters which …

Bond ratings, bond yields and financial informationBond ratings, bond yields and financial information
onlinelibrary.wiley.com [PDF]
… Total variance of terminal wealth, given the equilibrium solution, is y2 = 02m'S-Im … portfolios cannot, in general, be chosen independently of the parameters of liability (asset) yields … can provide hypotheses on the response of intermedi- aries to changes in yield parameters which …

The macroeconomy and the yield curve: a dynamic latent factor approachThe macroeconomy and the yield curve: a dynamic latent factor approach
www.sciencedirect.com [PDF]
… Total variance of terminal wealth, given the equilibrium solution, is y2 = 02m'S-Im … portfolios cannot, in general, be chosen independently of the parameters of liability (asset) yields … can provide hypotheses on the response of intermedi- aries to changes in yield parameters which …


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