Home > Terms > English, UK (UE) > Unfavourable variance
Unfavourable variance
A variance created by using or spending more of a given resource than specified by the standard, often categorised as rate (spending more per hour for labour for a given amount of production), efficiency (using more hours for a given amount of production), usage (using more material for a given amount of production) or price (paying more to a vendor for a given purchased item).
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- Part of Speech: noun
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