| 单词 | expenditure variance |
| 释义 | expenditure varianceDefinition The difference (variance) between expected (budgeted) expenses and actual expenses. A large expenditure variance indicates cost overruns. For example, if a company budgeted the material cost of a product to be $100 and the actual material cost of the product was $120, the expenditure variance is $20. This represents a cost overrun. |
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