quantity variance

См. также в других словарях:

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

• sales margin quantity variance — sales margin yield variance …   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

• Variance — In probability theory and statistics, the variance of a random variable, probability distribution, or sample is one measure of statistical dispersion, averaging the squared distance of its possible values from the expected value (mean). Whereas… …   Wikipedia

• Variance rule — Specifies the permitted minimum or maximum quantity of securities that can be delivered to satisfy a TBA trade. For Ginnie Mae, Fannie Mae, and Feddie Mac pass through securities, the accepted variance is plus or minus 2.499999 percent per… …   Financial and business terms

• variance rule — Specifies the permitted minimum or maximum quantity of securities that can be delivered to satisfy a TBA trade. For Ginnie Mae, Fannie Mae, and Freddie Mac pass through securities, the accepted variance is plus or minus 2.499999 % per million of… …   Financial and business terms

• variance — n. 1 difference of opinion; dispute, disagreement; lack of harmony (at variance among ourselves; a theory at variance with all known facts). 2 Law a discrepancy between statements or documents. 3 Statistics a quantity equal to the square of the… …   Useful english dictionary

• variance — noun 1》 (usu. in phr. at variance with) the fact or quality of being different or inconsistent.     ↘the state of disagreeing or quarrelling.     ↘chiefly Law a discrepancy between two statements or documents. 2》 US Law an official dispensation… …   English new terms 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

• sales margin yield variance — sales margin quantity variance In standard costing, the adverse or favourable variance arising as a result of the difference between the budgeted sales quantity and the actual sales quantity in budgeted proportions (see standard mix), valued at… …   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