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.
The two components of manufacturing overhead variances are the overhead controllable variance and the overhead volume variance. As with direct cost variances, the late Dr. Charles Horngren developed a matrix format to simplify the calculation of overhead variances.