Examlex
A failure to retrieve information that is in memory,even though you are trying to produce it,is known as:
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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