direct material price variance 【经】 直接材料价格差异 direct material cost variance 直接原材料成本差异 usage variance 用量差异 materials usage price variance 材料耗用价格差异,材料消费价格差异 materials usage variance 材料耗用差异 labour
The meaning of DIRECT MATERIAL is material used in manufacturing processes which becomes an integral part of the product and the cost of which is identifiable and chargeable directly to it.
5) direct material yield variance 直接材料产出率差异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)...
网络直接材料用量差异 网络释义 1. 直接材料用量差异 会计英语专用词汇 -... ... variance direct materials total 直接材料总差异variance direct material usage直接材料用量差异... zhhzhzhhzh.blog.163.com|基于19个网页
The formula for direct materials quantity variance is:DM quantity variance = (AQ - SQ) x SPwhere: AQ = actual quantity, SQ = standard quantity, and SP = standard price.Example: Based on market quotes, XYZ Company has established a standard price of $5 per kilogram of raw material. Each...
Formula Direct Material Price Variance: =Actual Quantity x Actual Price-Actual Quantity x Standard Price = Actual cost - Standard cost Where: Actual Quantity is the quantity purchased during a period if the variance is calculated at the time of material purchase. ...
Direct labor efficiency variance (also called direct labor usage variance) is the difference between the standard cost of standard direct labor hours allowed for actual production, and the standard cost of labor hours actually used in production....
For comparative proteomics, multivariant analysis of the variance should be used. Proper terminology should be used. "Protein species" or "Gene product" are preferred terms when referring to "isoforms" and "allelic variants", respectively, (please consult Jungblut et al. The speciation of the ...
Moreover, they found that along with this bias there was a variance in the pointing response that could not be attributed to the perceptual process, but rather was attributable to response variance. The results of the present experiments are also suggestive of two components to the response of ...
Regressions and analyses of variance. The significance of regressions should be tested with F or t but not the correlation coefficient r. R2 should be quoted with both regressions and parametric analyses of variance. Multiple range tests. Unplanned multiple range tests following ANOVA should be avoid...