material variance

См. также в других словарях:

• material variance — See variance …   Ballentine's law dictionary

• Direct material variance — Direct Material Cost Variance = Material Cost Variance can be divided into : Price Variance Usage VarianceUsage Variance can be further sub divided into : Mix Variance Yield Variance …   Wikipedia

• Variance (accounting) — In budgeting (or management accounting in general), a variance is the difference between a budgeted, planned or standard amount and the actual amount incurred/sold. Variances can be computed for both costs and revenues.The concept of variance is… …   Wikipedia

• variance — Civil and criminal practice. A discrepancy or disagreement between two instruments or two pleading allegations in the same cause, which should by law be entirely consonant. Thus, if the evidence adduced by the plaintiff does not agree with the… …   Black's law dictionary

• variance — An exception from the application of a zoning regulation granted by proper authority to relieve against practical difficulties and unnecessary hardship. 58 Am J1st Zon §§ 194 et seq. A disagreement or difference between two parts of the same… …   Ballentine's law dictionary

• fatal variance — A material variance between the pleading and the proof, a variance which actually misleads the opposing party to his prejudice in maintaining his cause of action or defense. 41 Am J1st Pl § 371 …   Ballentine's law dictionary

• Direct material total variance — In variance analysis (accounting) direct material total variance is the difference between the actual cost of actual number of units produced and its budgeted cost in terms of material. Direct material total variance can be divided into two… …   Wikipedia

• Direct material price variance — In variance analysis (accounting) direct material price variance is the difference between the standard cost and the actual cost for the actual quantity of material used or purchased. It is one of the two components (the other is direct material… …   Wikipedia

• Direct material usage variance — In variance analysis (accounting) direct material usage (efficiency, quantity) variance is the difference between the standard quantity of materials that should have been used for the number of units actually produced, and the actual quantity of… …   Wikipedia

• direct materials price variance — In a standard costing system, a variance arising as part of the direct materials total cost variance. There are two alternative points at which the materials price variance may be established: when the material is purchased or when it is issued… …   Accounting dictionary

• direct materials usage variance — In a standard costing system, a variance arising as part of the direct materials total cost variance. It compares the actual quantity of material used to carry out production with the standard quantity allowed, and values the difference at the… …   Accounting dictionary