Examlex
____________ is a gradual deterioration of brain functioning that affects judgment,memory,language,and other advanced cognitive processes.
Budget Variance
The difference between budgeted figures for a set period and the actual figures achieved.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost allocated for the actual level of activity.
Unfavorable
A term used in budgeting and variance analysis to describe a situation where actual costs are higher than expected or budgeted costs.
Favorable
A term used in accounting and finance to describe a situation or variance that results in a better-than-expected financial outcome.
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