Anxiety disorders can be seen with other mental health conditions, such as: 1  Depression. 2  Substance abuse. 3  ADHD. 4  Eating disorders. 5  Trouble sleeping.
A variance has several meanings in business. In an accounting sense, a variance is the difference between an actual amount and a pre-determined standard amount or the amount budgeted. In a statistical sense, a variance is a measure of the amount of spread in a distribution.
A credit to the variance account indicates that the actual cost is less than the standard cost. After this transaction is recorded, the Direct Materials Price Variance account shows an overall credit balance of $190.A credit balance in a variance account is always favorable. In other words, your company's profit will be $190 greater than planned due to the favorable cost of direct materials.anufacturers, of course, still have to pay the actual costs. As a result there are almost always differences between the actual costs and the standard costs, and those differences are known as variances. Standard costing and the related variances is a valuable management tool.