When manufacturing products, a business should budget the time and necessary manpower to produce the products. This allows the company to estimate the total costs associated with the production of the ...

Discover how to calculate variable overhead spending variance, its impact on costs, and examples of favorable vs. unfavorable variances in business operations.

A record structure that holds fields of varying lengths. For example, PAT LOPEZ would take nine bytes and GEORGINA ALLISON BARTHOLOMEW would take 28 plus a couple of bytes that define the length of ...

Brian Beers is a digital editor, writer, Emmy-nominated producer, and content expert with 15+ years of experience writing about corporate finance & accounting, fundamental analysis, and investing.

Deferred variable annuities allow the investor to accumulate value in the annuity over time without paying taxes, unless they withdraw money during this phase. Immediate variable annuities require a ...

Ashlee is an insurance editor, journalist and business professional with an MBA and more than 17 years of hands-on experience in both business and personal finance. She is passionate about empowering ...

An electronic component that is used to vary the amount of current that flows through a circuit. It works by sliding a wiper terminal across a resistive material, typically a thin film or chunk of ...

Variable life insurance, also called variable appreciable life insurance, provides lifelong coverage, as well as a cash value account that you get to decide how to invest. Variable life insurance ...