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.
DEFINITION of 'Variable Overhead Spending Variance'. The difference between actual variable overhead based on costs for indirect material involved in manufacturing, and standard variable overhead based on the budgeted costs. Variable overhead spending variance arises from difference in the costs of indirect material compared to budgeted costs. It is favorable if actual costs of indirect material â for example, paint and consumables such as oil and grease â are lower than standard variable overhead.