Examlex
The number of U.S. workers who say they want representation or a "collective voice" at the workplace is very close to the number of workers that actually have it through unions.
Controllable Variance
The difference between actual and budgeted figures that is within the control of a manager, used for assessing performance.
Controllable Variance
The difference between actual costs and budgeted costs that management has the power to influence or control through decisions and actions.
Variable Factory Overhead
Costs in manufacturing that vary with the level of production output, such as utilities and materials used in the production process.
Controllable Variance
The difference between actual budgeted costs and the controllable costs within a budget period.
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