(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...
aAccording to the calculation, the direct material price variance is £3,200, which is favorable to the company. In the appendix 2, the budgeted price is £12 and the actual price is £10. There are some reasons. In the case, the company purchased new materials from an oversea supp...
直接材料成本差异（variance direct materials price/direct price-variance） 直接材料价格差异，是指在实际产量下， 由于材料的实际价格与标准价格的不同而导致的差异。 直接材料价格差异发生的原因很多，如市场价格的变动、 材料采购来源的变动、订货批量的大小、运输方式与途径不同、 可利用的 数量折扣 、...
Direct-materials-price-variance网络直接材料价格差异 网络释义 1. 直接材料价格差异 会计专业英语词... ... Direct materials price standards 直接材料价格标准 Direct materials price variance 直接材料价格差异 ... translation168.lingdi.net|基于13个网页©...
Learn how to calculate variances with direct materials and direct labor. Variances are changes to the costs an organization has budgeted, they can be either favorable or unfavorable. Accounting Variance In a perfect world, actual costs would always align with the standard costs in a budget. Howe...
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 incorrect because The amount of the direct materials price variance is $14,355. Answer (B) is incorrect because The amount of ...
What would be the impact of the changes in sales price, variable costs and fixed costs on the breakeven point? Define the following term: Fixed and variable costs. Determine the total direct labor cost variance. Who is generally responsible for: a) the materials price variance? b) the ...
materials price variance account 【经】 材料价格差异帐户 cost variance overhead account 【经】 间接费用成本差异帐户(科目) planned cost variance of materials 材料计划成本差异 direct labor cost variance 直接人工成本差异 direct material cost variance 直接原材料成本差异 variance from planned cost of...
If more materials are used than needed or budgeted for the job, an unfavorable efficiency variance results. Conversely, a favorable direct materials efficiency variance results when fewer materials are used than planned. A miscalculation in the accounting for materials may result in a one-time or ...
These materials, which may also be reinforced with glass or other fibers, have high-price tags and are more suited for lower volume manufacturing as a result of molding cycle times. New technology in reducing fiber cost and panel processing has been in the news in the past few years and ...