As a small-business leader, taking care of the bottom line is critical for growth, as well as for maintaining your current payroll and customers. Understanding sales price variance can help you ...

A differentiation in the amount of inventory that a company has on hand and the amount that it has on the books can lead to signs of errors in recording or dishonest employees. Both have potentially ...

Daniel Jassy, CFA, is an Investopedia Academy instructor and the founder of SPYderCRusher Research. He contributes to Excel and Algorithmic Trading. David Kindness is a Certified Public Accountant ...

What is Fixed Production Overhead Volume Efficiency Variance? Represents the difference between the sum that a company has budgeted for its fixed overhead costs and the actual cost, depending on ...

Steven Nickolas is a writer and has 10+ years of experience working as a consultant to retail and institutional investors. Portfolio variance is a measure of the dispersion of returns of a portfolio.