- activity variance
- дисперсия продолжительности работы (в сетевом планировании)
English-Russian dictionary of computer science and programming. 2013.
English-Russian dictionary of computer science and programming. 2013.
Variance (accounting) — In budgeting (or management accounting in general), a variance is the difference between a budgeted, planned or standard amount and the actual amount incurred/sold. Variances can be computed for both costs and revenues.The concept of variance is… … Wikipedia
variance — 1) In standard costing and budgetary control, the difference between the standard or budgeted levels of cost or income for an activity and the actual costs incurred or income achieved. If the actual performance is better than standard then a… … Big dictionary of business and management
variance — In standard costing and budgetary control, the difference between the standard or budgeted levels of cost or income for an activity and the actual costs incurred or income achieved. If the actual performance is better than standard then a… … Accounting dictionary
Analysis of variance — In statistics, analysis of variance (ANOVA) is a collection of statistical models, and their associated procedures, in which the observed variance in a particular variable is partitioned into components attributable to different sources of… … Wikipedia
direct labour rate of pay variance — In a standard costing system, a variance arising as part of the direct labour total cost variance. It compares the actual rate paid to direct labour for an activity with the standard rate of pay allowed for that activity for the actual hours… … Accounting dictionary
overhead efficiency variance — overhead productivity variance; = productivity variance In a standard costing system, that part of the overhead total variance that arises from the more or less efficient use of the time available to carry out the actual production. It compares… … Accounting dictionary
fixed overhead volume variance — overhead volume variance; = volume variance In a standard costing system, the difference arising between the actual production in units and the budgeted production, valued at the standard fixed overhead absorption rate per unit. It measures the… … Accounting dictionary
direct labour efficiency variance — In a standard costing system, a variance arising as part of the direct labour total cost variance. It compares the actual labour time taken to carry out an activity with the standard time allowed and values the difference at the standard direct… … Accounting dictionary
Quantitative structure-activity relationship — Relation quantitative structure à activité Une relation quantitative structure à activité (en anglais : Quantitative structure activity relationship ou encore QSAR) est le procédé par lequel une structure chimique est corrélée avec un effet… … Wikipédia en Français
Gemology — (gemmology outside the United States) is the science, art and profession of identifying and evaluating gemstones. It is considered a geoscience and a branch of mineralogy. Some jewelers are academically trained gemologists and are qualified to… … Wikipedia
Sex and psychology — This article is about psychology and the male and female biological sexes. For information about human sexual perceptions, see Human sexuality. Research on sex and psychology investigates cognitive and behavioral differences between men and women … Wikipedia