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Accounting (Fach) / Accounting Definitions (Lektion)
Accounting Definitions
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- Variable Overhead Efficiency Variance SR (SH – AH)
- Periodic Budget Prepared for a set length of time (e.g. one year). Becomes a one-off exercise planned into the business cycle. May be revised.
- Continual (Rolling Budget) Continually updated. May be broken down into monthly periods. “Drop a month pick up a month”.