comparison statement

Comparison statementclick for a larger image
Fig. 20 Comparison statement. A typical example.

comparison statement

a management accounting statement which sets out budgeted revenues and costs alongside actual revenues and costs in order to facilitate comparisons between the two. Fig. 20 shows a typical comparison statement. See BUDGET, BUDGETARY CONTROL, STANDARD COST.
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The Committee recommended that NBP would furnish growth/profit comparison statement with other Banks.
to provide comparison statement of other countries with regard
2 Firm Shall Submit Comparison Statement Of Technical Acceptability Against The Tender Specification And Offer Specification.
The supplier selection process lies in the control of purchase branch which selects potential suppliers on the basis of weighted features including cost, quality and ERP by consideration of cost comparison statement, RFQ forwarding vendors and the received quotations.
The third operating statement is the Budgetary Comparison Statement (or Schedule) (see Figure 5).
In this process, an employer gets quotations for group health insurance from different insurers and makes a comparison statement / criteria on the basis of benefits, terms & conditions and premiums.
Even though each target domain (the labels emerging markets, developing countries, third world) has source domains across all types of metaphor, the finding that each label has one predominant type of comparison statement invites investigation into the variations in meanings and imagery of the comparisons being made.
The reconciliation may be presented as a schedule on the same page or on a page immediately after the budgetary comparison statement or schedule.
The committee directed the Ministry of Finance and SBP to provide comparison statement of other countries with regard to the penalties imposed in similar Act.
may elect to report this budgetary comparison information in a budgetary comparison statement as part of the basic financial statements, rather than RSI." (2) The GASB believes budgetary comparison information is more appropriately reported in required supplementary information (RSI), rather than as part of the basic financial statements.
* budgetary comparison statement for the general fund only.
(Exhibit 1 outlines the principal phases in the development of modified accrual accounting.) In particular, the focus of expendable fund (governmental fund) financial reporting prior to the 1930s was the budgetary comparison statement. This early emphasis was consistent with the preeminent role of budgetary decision making, control, and accountability in governments.