12,000 kg material purchased should cost (x3) 36,000but did cost 33,600Material price variance 2,400(F)800 units manufactured should use (x 14 kg) 11,200 kg but did use 11,500kgUsage variance in kg 300kg(A)x standard price per kg x3Usage variance in 900 (A) 反馈 收藏 ...
usage n. 1.[C,U](词语的)用法,惯用法 2.[U]使用,利用,利用率 variance n.[C,U] 1. 变化幅度;差额 2.【数】方差 ♦ at variance with sb./sth. 看法不一,矛盾,冲突 Price 价格,价钱[C] price n. 1.[C]价格,价钱 2.代价 3.投注赔率 v. 1.[T]给某物定价 2.[T]查明或估计出(...
Material price variance 2,400 (F) 800 units manufactured should use (´ 14 kg) 11,200 kg but did use 11,500 kg Usage variance in kg 300 kg (A) ´ standard price per kg ´ $3 Usage variance in $ $900 (A) 统计:共计53人答过,平均正确率73.58% 问题:进入高顿部落发帖...
material usage variance 材料使用差异 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 usage variance 【经】 人工用量差异 labor usage variance 人工用量差异 material usage ratio 材料用量比率 material usage standards...
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....
网络原材料消费价格差异 网络释义 1. 原材料消费价格差异 实质面 的英文翻译 ... material universe 物质界material usage price variance原材料消费价格差异material surplus 材料盘盈 ... www.qiongdian.com|基于6个网页
material usage variance 英[məˈtiəriəl ˈju:zidʒ ˈveəri:əns]美[məˈtɪriəl ˈjusɪdʒ ˈvɛriəns]材料使用差异 ...
11,000 kg of material was purchased and used ost of $41,500. You are required to calculate: a) Material price and usage variances using the traditional method b) All nning and operational material variances 1.1 nning and operational variances for sales volume Sales volume variance: ...
3.Material usage operational variance = (Revised usage vs actual usage) x Std price 4.Material price operational variance = (Revised price vs actual price) x Actual usage 以上就是小编为大家整理的有关于Material planning and operational variances Formulas_ACCA考试PM知识点,希望可以帮助大家备考PM考试!
7.The material quantity variance or material usage variance is the difference between the actual quantity of material used and the standard quantity that allowed for production multiplied by the standard price.材料数量差异又叫材料用量差异,是材料实际数量和标准数量的差额与标准价格的乘积。 8.Efficient pu...