material variance account - определение. Что такое material variance account
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Что (кто) такое material variance account - определение

Direct material variance

Direct material total variance         
In variance analysis (accounting) direct material total variance is the difference between the actual cost of actual number of units produced and its budgeted cost in terms of material. Direct material total variance can be divided into two components:
Bias–variance tradeoff         
  • Bias and variance as function of model complexity
PROPERTY OF A SET OF PREDICTIVE MODELS WHEREBY MODELS WITH A LOWER BIAS IN PARAMETER ESTIMATION HAVE A HIGHER VARIANCE OF THE PARAMETER ESTIMATES ACROSS SAMPLES, AND VICE VERSA
Bias variance; Bias-variance tradeoff; Bias-variance dilemma; Bias–variance dilemma; Bias-variance decomposition; Bias–variance decomposition; Bias and variance tradeoff; Bias--variance tradeoff
In statistics and machine learning, the bias–variance tradeoff is the property of a model that the variance of the parameter estimated across samples can be reduced by increasing the bias in the estimated parameters.
Allan variance         
  • (''y'' − ''y''′)<sup>2</sup>}} is equal to twice the Allan variance (or Allan deviation squared) for observation time ''τ''.
  • Example plot of the Allan deviation of a clock. At very short observation time ''τ'', the Allan deviation is high due to noise. At longer ''τ'', it decreases because the noise averages out. At still longer ''τ'', the Allan deviation starts increasing again, suggesting that the clock frequency is gradually drifting due to temperature changes, aging of components, or other such factors. The error bars increase with ''τ'' simply because it is time-consuming to get a lot of data points for large ''τ''.
MEASURE OF FREQUENCY STABILITY IN CLOCKS AND OSCILLATORS
Allen variance; Allan deviation; Allan Variance; ADEV
The Allan variance (AVAR), also known as two-sample variance, is a measure of frequency stability in clocks, oscillators and amplifiers. It is named after David W.

Википедия

Direct material total variance

In variance analysis (accounting) direct material total variance is the difference between the actual cost of actual number of units produced and its budgeted cost in terms of material. Direct material total variance can be divided into two components:

  • the direct material price variance,
  • the direct material usage variance.