Glossary entry

German term or phrase:

Ist-richt-differenzen

English translation:

actual-to-budget variances

Added to glossary by Silvia Hernandez (X)
Aug 11, 2009 04:15
14 yrs ago
1 viewer *
German term

Ist-richtig-differenzen

German to English Bus/Financial Finance (general)
Kontext:
Der Ist-Richt-Differenzen-Bericht zeigt die in der Produktion entstandene Ist-Richt-Differenz, die sich gemäß vorgegebener Verteilung in der Ergebnisrechnung niederschlägt.
Danke!

Proposed translations

+1
23 hrs
Selected

actual-to-budget variances

'Richt' here=Richtkosten=Plankosten=budgeted costs/standard costs (for businesses using standard costing)
'Ist' here=Istkosten= actual costs (allocated budgeted costs +/-variances)
Peer comment(s):

agree Harald Moelzer (medical-translator)
2 days 1 hr
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4 KudoZ points awarded for this answer. Comment: "Vielen Dank!"
2 hrs

acutal real deviations

For an explanation in German see the link below. The correct term is "ist-richt Defferenzen" not "richtig" as you listed as the source term. (I vaguely remember it from my economics course years back and after a google search I was able to confirm this.)The "Ist-richt Differenz is referring to net sales revenue after distribution costs, material costs, and variable production costs. (see exerpt from the book, Business Info Warehouse on p. 138)Hope this helps! http://books.google.de/books?id=tsw87rhYI5wC&pg=PA138&lpg=PA...
Peer comment(s):

neutral philgoddard : This sounds like a tautology to me!
48 mins
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+2
2 hrs

actual vs. reference (target) value

Ich denke, es heißt nicht "ist-richtig" sondern Ist(wert) und Richt(wert), es geht also um einen Bericht über die Differenz zwischen actual and reference values.
Statt reference geht natürlich auch target values oder objectives
Wenn in der Produktion die Istwerte von den Sollwerten abweichen, ergibt das in der Ergebnisrechnung natürlich eine Differenz
Peer comment(s):

agree Rosa Foyle : I like your suggestion Silvia. Perhaps just add an "s" to values. "Deviations between actual and reference values."
4 hrs
danke
agree Rolf Keiser : yes, vs. target value
1 day 6 hrs
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