Examlex
It appears that the gains reaped by target firms from tender offer takeovers are higher than the
gains realized from mergers.
Materials Price Variances
The difference between the actual cost of materials used in production and the standard or expected cost, indicating if materials were more or less expensive than planned.
Quantity Variances
Quantity variances refer to the difference between the actual quantity of materials or labor used and the expected quantity needed for production.
Standard
In the context of business and accounting, standard refers to the established norms or criteria against which performance or practices are measured.
Producing
The act of creating, manufacturing, or generating products or services.
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