materials quantity variance

См. также в других словарях:

• direct materials quantity variance — See: direct materials yield variance …   Accounting dictionary

• direct materials yield variance — direct materials quantity variance In standard costing systems, part of the direct materials usage variance; it is the difference between the total standard quantity of material allowed for a process in standard proportions (see standard mix) and …   Accounting dictionary

• Отклонение прямых материальных затрат по количеству использованных материалов (DIRECT MATERIALS QUANTITY VARIANCE)  — Разность между нормативным и фактическим количеством материалов, использованных в производстве заданного объема выпуска, оцененная по нормативной цене. Вычисляется по формуле:  ([нормативное количество] [фактическое количество]) * [нормативная… …   Словарь терминов по управленческому учету

• 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

• 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

• Price Variance — The materials price variance (Vmp) is computed as follows::Vmp = (Actual Unit Cost Standard Unit Cost) * Actual Quantity Purchasedor:Vmp = (Actual Quantity Purchased * Actual Unit Cost) (Actual Quantity Purchased * Standard Unit Cost).When the… …   Wikipedia

• standard materials usage — A predetermined quantity of materials to be used in the production of a product, which is ultimately compared with the actual quantity of material used to provide a basis for material control. The difference between standard and actual usage is… …   Accounting dictionary

• standard materials usage — In standard costing, a predetermined quantity of materials to be used in the manufacture of a product; this is compared with actual usage of direct materials to calculate any variance …   Big dictionary of business and management

• отклонение прямых материальных затрат по количеству использованных материалов — Разность между нормативным и фактическим количеством материалов, использованных в производстве заданного объема выпуска, оцененная по нормативной цене. Вычисляется по формуле: ([нормативное количество] [фактическое количество]) * [нормативная… …   Справочник технического переводчика

• river — river1 riverless, adj. riverlike, adj. /riv euhr/, n. 1. a natural stream of water of fairly large size flowing in a definite course or channel or series of diverging and converging channels. 2. a similar stream of something other than water: a… …   Universalium

• analysis — /euh nal euh sis/, n., pl. analyses / seez /. 1. the separating of any material or abstract entity into its constituent elements (opposed to synthesis). 2. this process as a method of studying the nature of something or of determining its… …   Universalium