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

Every business has operating expenses — that is, the costs of running the business. These expenses can generally be classified in two ways: Fixed expenses and variable expenses. Understanding the ...

Get the latest news and market analysis from our in-house experts. Unlike variable cost which is subject to change depending on volume of a product or service provided, fixed costs are those which do ...

As interest rates continue to rise off historically low levels, a key concern for income investors is how to generate income while also minimizing principal losses on their investments. A common ...

It has been said that there are only two difficult tasks in modern software development: distributed cache invalidation and how to name stuff. The following variable naming conventions won't assist ...

If you're writing a Bash script, you will invariably need to pass values to it—aka arguments or positional parameters. Bash's approach is a little clunky, but it works. Examples are the easiest way to ...

Before LAMBDA was introduced to Excel, you'd need to know how to use VBA or macros to create your own function. However, today, Excel's LAMBDA tool lets you do this using familiar Excel language and ...