(Direct materials price or quantity variance) (1)直接材料成本差异的计算: 材料单价差异=(实际单价-标准单价)×实际产量的实际耗用量 材料耗用量差异=标准单价×(实际产量的实际耗用量-实际产量的标准耗用量) 例:本月生产产品400件,使用材料2500千克,材料单价为0.55元/千克;直接材料的单位产品标准成本为3元,即每...
6) direct material price variance 直接材料价格差异补充资料:直接材料成本差异(directmaterialvariance) 为完成实际产量或作为量所消耗的直接材料按实际成本计算与按标准成本计算之间的差额。 直接材料成本差异按其形成原因可分为价格差异和数量差异两种。 (1)价格差异实际耗用材料按实际价格计算与按标准价格计算之间的...
Direct material variance-直接材料差异 【知识点】 Direct material variance-直接材料差异 Direct material variance-直接材料差异 Material price variance: The direct material price variance is the difference between the standard cost and the actual cost for the actual quantity of material used or purchased....
The direct materials quantity variance equals the difference between the standard and actual quantities times the standard price. Hence, the favorable direct materials quantity variance is $4,950 [1,650 units × (60 standard pounds – 58?actual pounds) × $1.50 standard]. Answer (A) is ...
The direct labor efficiency variance is similar in concept to direct material quantity variance. FormulaThe following formula is used to calculate direct labor efficiency variance:Direct Labor Efficiency Variance = Standard Hours at Standard Rate – Actual Hours at Standard Rate = SH × SR − AH ...
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material quantity variance (actual quantity X standard price) - (standard quantity allowed standard price); the standard cost saved (favorable) or expended (unfavorable) due to the difference between the actual quantity ofmaterialused and the standard quantity ofmaterial ...
For example, assume a company purchases a lower costing material in order to achieve a favorable materials price variance. If these materials have some negative qualities, it may lead to an unfavorable materials usage variance. If the materials’ negative qualities cause additional direct labor hours...
Through the counting, the direct material variance is £30,000 adverse and the direct material price variance is £32,000 favorable. The total variance may be caused by quantity and price of the product. 直接材料共计变化是£2,000,是有利对公司。 通过计数,直接材料变化是£30,000有害,...
If a company overestimates or underestimates how much material it will take to produce a certain amount, the materials yield variance will be less than or greater than zero. If the standard quantity is equal to the quantity actually used, then the variance will be zero. ...