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Term of the Day
standard cost
variance
variance
Definition
The estimated
cost
of each specific
unit
of production such as materials and
overhead
expenses
. This cost is then used as one of the
variables
in
pricing
the
product
for
sale
to its
purchasers
.
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Popular 'Business' Terms
in lieu of
corporation
supercede
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economy of scale
management
partnership
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Related Terms
variance
variance
Mentioned in these terms
standard costing
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