- direct materials quantity standard
- нормативное количество прямых материалов; тщательно определенная оценка расходования прямого материала на единицу продукции или операцию; она определяется на основе инженерных спецификаций изделий, данных о качестве используемых материалов, о производительности и возрастном составе оборудования, о квалификации и опыте работников и т.п.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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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
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
standard materials usage — A predetermined quantity of materials to be used in the production of a product, which is ultimately compared with the actual quantity of material used to provide a basis for material control. The difference between standard and actual usage is… … Accounting dictionary
standard materials usage — In standard costing, a predetermined quantity of materials to be used in the manufacture of a product; this is compared with actual usage of direct materials to calculate any variance … Big dictionary of business and management
standard mix — 1) The predetermined proportions in which a mixture of different materials are intended to be used in a manufacturing process. It is set as a standard for the purposes of calculating any variances arising from differences in the proportions or… … Big dictionary of business and management
Direct material usage variance — In variance analysis (accounting) direct material usage (efficiency, quantity) variance is the difference between the standard quantity of materials that should have been used for the number of units actually produced, and the actual quantity of… … Wikipedia
Building insulation materials — A selection of insulation materials can aid in building insulation. All of these are based on standard principles of thermal insulation. Materials used to reduce heat transfer by conduction, radiation or convection are employed in varying… … Wikipedia
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Fernald Feed Materials Production Center — The Fernald Feed Materials Production Center (commonly referred to simply as Fernald) was a uranium processing facility located near the rural town of Fernald, in Hamilton County, Ohio, about 20 miles northwest of Cincinnati, which fabricated… … Wikipedia