subvariance

English

Etymology

sub- +‎ variance

Noun

subvariance (plural subvariances)

1. (accounting) A variance making up part of a larger variance.
   • 2010, Steven M. Bragg, The Ultimate Accountants' Reference

     This variance can also be broken down into three subvariances: a direct labor efficiency variance, a yield variance that relates to materials usage, and a variable overhead efficiency variance.