Difference between revisions of "Unfavorable variance"
(Created page with "Unfavorable variance is variance that has the effect of decreasing operating income relative to the budgeted amount. Denoted U. ==Definitions== According to Cost Accoun...") |
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According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | ||
:[[Unfavorable variance]]. Variance that has the effect of decreasing operating income relative to the budgeted amount. Denoted U. | :[[Unfavorable variance]]. Variance that has the effect of decreasing operating income relative to the budgeted amount. Denoted U. | ||
| + | According to [[Managerial Accounting by Braun, Tietz (5th edition)]], | ||
| + | :[[Unfavorable variance]]. A variance that causes operating income to be lower than budgeted. | ||
| − | [[Category: Accounting]][[Category:Articles]] | + | |
| + | [[Category: Accounting]][[Category:Articles]] | ||
Latest revision as of 19:29, 16 July 2020
Unfavorable variance is variance that has the effect of decreasing operating income relative to the budgeted amount. Denoted U.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Unfavorable variance. Variance that has the effect of decreasing operating income relative to the budgeted amount. Denoted U.
According to Managerial Accounting by Braun, Tietz (5th edition),
- Unfavorable variance. A variance that causes operating income to be lower than budgeted.
