denominator

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Measure of utilization of plant facilities. It results when the actual activity level is measured in direct labor-hours, machine-hours, and so on. Differs from the budgeted (denominator) quantity used in determining the fixed overhead standard rate.
Fixed Overhead Volume Variance = Budgeted Fixed Overhead - Fixed Overhead Applied or = (Denominator Hours - Standard Hours Allowed) X Fixed Overhead Standard Rate The variance is unfavorable if the denominator hours exceed the standard hours allowed; it is favorable in the opposite case. For example, assume actual fixed overhead costs were $31,000. The denominator activity in machine-hours was 5,000 and the fixed overhead applied rate is $6. The budgeted fixed overhead costs are then $30,000 (5,000 denominator hours X $6). The standard machine-hours allowed was 4,000. The fixed overhead volume variance is (5,000 - 4,000) X $6 = $6,000, which is unfavorable because of the company's failure to operate at the budgeted (denominator) activity level. This may be caused by machine breakdowns, poor production scheduling, or failure to meet sales goals.

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IN BRIEF: Part of a fraction which expresses the number of equal parts into which the unit is divided.

The common denominator of success — the secret of every man who has ever been successful — lies in the fact that he formed the habit of doing things that failures don't like to do. — Albert E. N. Gray.

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(di-nom-uh-nay-tuhr)

In mathematics, the number that appears on the bottom of a fraction. In the fraction 2/3, the denominator is 3. (Compare numerator.)

The bottom line of a fraction; the base population on which population rates such as birth and death rates are calculated.

For a list of words related to denominator, see:

• Quantities, Relationships, and Operations - denominator: lower number of fraction, indicating number of parts into which the whole has been divided

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Dansk (Danish)
n. - nævner

Nederlands (Dutch)
noemer/deler (wiskunde)

Français (French)
n. - dénominateur

Deutsch (German)
n. - Nenner, Divisor

Ελληνική (Greek)
n. - (μαθημ.) παρονομαστής

Italiano (Italian)
denominatore

Português (Portuguese)
n. - denominador (m)

idioms:

• common denominator    denominador (m) comum
• lowest common denominator    mínimo denominador (m) comum

Русский (Russian)
знаменатель

idioms:

• common denominator    общий знаменатель
• lowest common denominator    наименьший общий знаменатель

Español (Spanish)
n. - denominador, algo en común, quien denomina

Svenska (Swedish)
n. - nämnare

中文（简体）(Chinese (Simplified))
分母, 命名者

中文（繁體）(Chinese (Traditional))
n. - 分母, 命名者

한국어 (Korean)
n. - 분모, 호칭자, 공통 요소

日本語 (Japanese)
n. - 分母

العربيه (Arabic)
‏(الاسم) المقام ( الرقم أسفل خط عدد كسري في الرياضيات)‏

עברית (Hebrew)
n. - ‮מכנה (של שבר)‬

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