Examlex
One useful Web development tool is the ability to create a Web archive in order to transmit an entire Web site at one time, such as via e-mail. Today, this is usually accomplished with XHTMT. _________________________
Cost Driver
A factor that causes the cost of an activity to increase or decrease, such as machine-hours, labor hours, or production volume.
Budget Variance
The difference between the budgeted or planned amount of expense or revenue, and the actual amount incurred or earned.
Variable Overhead
Costs of production that fluctuate with the level of output, such as utility expenses and some types of labor costs, which are not directly tied to the volume of production.
Spending Variance
The difference between the actual amount spent and the budgeted amount for a particular cost or expense category.
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