direct materials price standard


direct materials price standard
 нормативная цена прямых материалов; тщательно определенная оценка стоимости конкретного вида прямых материалов, по которой будут покупаться материалы в следующем учетном периоде.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

  • direct materials price variance — In a standard costing system, a variance arising as part of the direct materials total cost variance. There are two alternative points at which the materials price variance may be established: when the material is purchased or when it is issued… …   Accounting dictionary

  • standard direct materials price — In standard costing, a predetermined price for direct materials used for establishing standard direct materials costs in order to provide a basis for comparison with the actual direct material prices paid …   Accounting dictionary

  • standard direct materials price — In standard costing, a predetermined price for direct materials used for establishing standard direct materials costs in order to provide a basis for comparison with the actual direct material prices paid …   Big dictionary of business and management

  • direct materials total cost variance — A combination of the direct materials price variance and the direct materials usage variance; it compares the actual cost and the standard cost of the direct material consumed in carrying out the actual production. The formula for this variance… …   Accounting dictionary

  • standard direct materials cost — In standard costing, a standard cost derived from the standard quantity of materials allowed for the production of a product and the standard direct materials price for the materials specified for that product …   Accounting dictionary

  • standard direct materials cost — In standard costing, a standard cost derived from the standard quantity of materials allowed for the production of a product and the standard direct materials price for the materials specified for that product …   Big dictionary of business and management

  • direct 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 …   Accounting dictionary

  • direct 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… …   Accounting dictionary

  • direct materials mix variance — In standard costing systems, part of the direct materials usage variance; it is the difference between the total material used in standard proportions (see standard mix) and the material used in actual proportions, valued at standard prices (see… …   Accounting dictionary

  • standard purchase price — A predetermined price set for each commodity of direct material for a specified period. These prices are compared with the actual prices paid during the period in order to establish direct materials price variances in a system of standard costing …   Accounting dictionary

  • standard purchase price — A predetermined price set for each commodity of direct material for a specified period. These prices are compared with the actual prices paid during the period in order to establish direct materials price variances in a system of standard costing …   Big dictionary of business and management