Examlex
VALS and GeoVALS are examples of services offered by research firms to assist in:
Unfavorable
A term used to describe a variance or difference that negatively impacts financial performance.
Labor Rate Variance
The difference between the expected cost of labor at standard rates and the actual cost of labor incurred.
Raw Materials Quantity Variance
The difference between the expected amount of raw materials required for production and the actual amount used, evaluated in terms of cost.
Labor Rate Variance
The difference between the actual cost of direct labor and the expected (or standard) cost, based on the standard hours worked and standard labor rate.
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