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Definition of surplus variable
a variable used in a linear programming problem that represents overachievement of a minimum requirement; it is associated with greater-than-or-equal-to constraints
Amounts of directly contributed equity capital in excess of the par value.
A random value that can take any fractional value within specified ranges, as
A random variable that can take only a certain specified set of discrete possible
For any entity, the difference between the market value of all its assets and the market
A value determined within the context of a model.
A variable whose value is determined outside the model in which it is used. Also called
A random variable that has a normal probability distribution.
A function that assigns a real number to each and every possible outcome of a random experiment.
The surplus as measured using regulatory accounting principles (RAP) which may allow
The surplus of an insurance company determined by the accounting treatment of both
Cash flow available after payment of taxes in the project.
Related: asset management
A value determined within the context of a model. Also called endogenous variable.
Annuity contracts in which the issuer pays a periodic amount linked to the investment
A cost that is directly proportional to the volume of output produced. When production is zero,
Variable life insurance policy
A whole life insurance policy that provides a death benefit dependent on the
Variable price security
A security, such as stocks or bonds, that sells at a fluctuating, market-determined price.
Variable rate CDs
Short-term certificate of deposits that pay interest periodically on roll dates. On each roll
Variable rated demand bond (VRDB)
Floating rate bond that can be sold back periodically to the issuer.
Variable rate loan
Loan made at an interest rate that fluctuates based on a base interest rate such as the
Those that vary with the amount of goods you produce or sell. These may include utility bills, labor, etc.
Costs that have both fixed and variable components.
A cost that increases or decreases in proportion with increases or decreases in the volume of production of goods or services.
A method of costing in which only variable production costs are treated as product costs and in which all fixed (production and non-production) costs are treated as period costs.
Expenses that change with changes in either sales volume
an unknown item for which a linear programming
an unknown variable that is to be predicted
a variable that, when changed, will
a critical factor that management believes will
a variable used in a linear programming problem
a cost that varies in total in direct proportion
a cost accumulation and reporting method
variable cost ratio
the proportion of each revenue dollar
variable overhead efficiency variance
the difference between budgeted variable overhead based on actual input activity and variable overhead applied to production
variable overhead spending variance
the difference between total actual variable overhead and the budgeted amount of variable overhead based on actual input activity
A cost that changes in amount in relation to changes in a related activity.
Costs that change as the level of output changes.
Parts for which the on-hand quantity exceeds forecasted
A form of annuity policy under which the amount of each benefit is not guaranteed or specified. The amounts fluctuate according to the earnings of a separate investment account.
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