- price variance
- изменение цены, отклонение цены (на готовый продукт в результате изменения цен на сырье или на рабочую силу)
Большой англо-русский и русско-английский словарь. 2001.
price variance
Смотреть что такое "price variance" в других словарях:
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
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 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
Sales Price Variance — The difference between the amount of money a business expects to sell its products or services for and the amount of money it actually sells its products or services for. Sales price variance means that a business will be more or less profitable… … Investment dictionary
sales margin price variance — selling price variance In standard costing, the adverse or favourable variance arising as a result of the difference between the actual sales revenue achieved and the actual sales quantities at budgeted or standard selling prices … Accounting dictionary
selling price variance — See: sales margin price variance … Accounting dictionary
selling price variance — / selɪŋ praɪs ˌveəriəns/ noun the difference between the actual selling price and the budgeted selling price … Dictionary of banking and finance
purchase price variance — noun The difference in price between the amount paid to the supplier and the planned or standard cost of that item. Syn: PPV … Wiktionary
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 — var|i|ance [ˈveəriəns US ˈver ] n 1.) be at variance (with sb/sth) formal if two people or things are at variance with each other, they do not agree or are very different ▪ Tradition and culture are often at variance with the needs of modern… … Dictionary of contemporary English
price variances — See: direct materials price variance, sales margin price variance … Accounting dictionary
