PublicRecordCenter.com City of South Lake Tahoe, California updated and largest online public and criminal records portal. South Lake Tahoe is located in El Dorado County, California, United States.ublicRecordCenter.com City of South Lake Tahoe, California updated and largest online public and criminal records portal. South Lake Tahoe is located in El Dorado County, California, United States.
Definition. Process aimed at computing variance between actual and budgeted or targeted levels of performance, and identification of their causes.
Unlike material and labor variances, overhead variances generally cannot be separated into price and quantity components. Instead, most companies separate into the portion controllable and the portion uncontrollable, as well as the variable and the fixed components. Overhead Variance Analysis. While it is possible that most variable overhead costs can be analyzed separately using price and quantity variances (each cost with a different cost driver), most companies group all overhead amounts together due to the lack of materiality of each individual cost.