Difference between revisions of "Fixed overhead spending variance"
(Created page with "Fixed overhead spending variance is same as the fixed overhead flexible-budget variance. The difference between actual fixed overhead costs and fixed overhead costs in the...") |
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According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | ||
:[[Fixed overhead spending variance]]. Same as the fixed overhead flexible-budget variance. The difference between actual fixed overhead costs and fixed overhead costs in the flexible budget. | :[[Fixed overhead spending variance]]. Same as the fixed overhead flexible-budget variance. The difference between actual fixed overhead costs and fixed overhead costs in the flexible budget. | ||
| + | According to [[Managerial Accounting by Braun, Tietz (5th edition)]], | ||
| + | :[[Fixed overhead spending variance]]. Another name for the Fixed Overhead Budget Variance. This variance measures the difference between the actual fixed overhead costs incurred and the budgeted fixed overhead costs. | ||
[[Category: Accounting]][[Category:Articles]] | [[Category: Accounting]][[Category:Articles]] | ||
Latest revision as of 10:57, 15 July 2020
Fixed overhead spending variance is same as the fixed overhead flexible-budget variance. The difference between actual fixed overhead costs and fixed overhead costs in the flexible budget.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Fixed overhead spending variance. Same as the fixed overhead flexible-budget variance. The difference between actual fixed overhead costs and fixed overhead costs in the flexible budget.
According to Managerial Accounting by Braun, Tietz (5th edition),
- Fixed overhead spending variance. Another name for the Fixed Overhead Budget Variance. This variance measures the difference between the actual fixed overhead costs incurred and the budgeted fixed overhead costs.
