Examlex
The primary dimensions of cognitive style include (1) the manner in which you gather information, and (2) the way in which you talk about information to other people.
Variable Overhead Efficiency Variance
A measure used in managerial accounting to assess the efficiency of variable overhead resource utilization, comparing the actual costs incurred to what should have been incurred at a given level of production.
Unfavorable
A term used to describe outcomes or variances that are negative for a business, such as lower sales or higher costs than expected.
Favorable
A term denoting a financial result that is better than expected or budgeted.
Standard Cost Card
A standard cost card details the expected costs of materials, labor, and overhead associated with producing a product.
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