Discover how efficiency variance reveals the gap between expected and actual inputs in production and its impact on labor, materials, and costs.

What is Fixed Production Overhead Volume Efficiency Variance? Represents the difference between the sum that a company has budgeted for its fixed overhead costs and the actual cost, depending on ...

We present a theory of efficient high-frequency integrated variance estimators and illustrate it in the case where the underlying asset price follows stochastic processes with statistically ...

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We consider weighted variance contracts in which the realized variance is subjected to a spot-dependent weighting function, a notable example of which is the corridor variance swap. Such payouts admit ...