In medical research, cross-sectional studies differ from case-control studies in that they aim to provide data on the entire population under study, whereas case-control studies typically include only individuals with a specific characteristic, with a sample, often a tiny minority, of the rest of the population.
(redirected from Variable Expense) Also found in: Dictionary, Wikipedia. A cost that is directly proportional to the volume of output produced. When production is zero, the variable cost is equal to zero. A cost to a person or business that varies over time according to a number of factors.
Variable overhead is analyzed with two variances, which are: Variable overhead efficiency variance. This is the difference between the actual and budgeted hours worked, which are then applied to the standard variable overhead rate per hour. Variable overhead spending variance. This is the difference between the actual spending and the budgeted rate of spending on variable overhead. The variable overhead concept can also be applied to the administrative side of a business. If so, it refers to those administrative costs that vary with the level of business activity.