direct materials quantity variance
1direct materials quantity variance — See: direct materials yield variance …
2direct 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 …
3direct 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… …
4Отклонение 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… …
5Direct 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… …
6standard 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… …
7standard 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 …
8отклонение 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… …
9accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …
10Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …
