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http://grupodeinvestigacioncontable.wikispaces.com 2018 By Javier E. Miranda R., CPA, CGF, MADE, MTE.
Standard deviation is a measure of the dispersion of a set of data from its mean. If the data points are further from the mean, there is higher deviation within the data set. Standard deviation is calculated as the square root of variance by determining the variation between each data point relative to the mean.