standard direct materials costs


standard direct materials costs
 нормативные прямые затраты материалов; прямые затраты материалов на единицу готовой продукции, рассчитываемые как произведение нормативного количества прямых материалов, необходимого для производства единицы изделия, на нормативную цену прямых материалов.

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

Look at other dictionaries:

  • 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

  • standard cost allowance — Under a standard costing system, the level of expenditure allowed to be incurred for variable costs, taking into account the actual levels of activity achieved. For example, the standard cost allowance for direct materials is obtained from the… …   Accounting dictionary

  • standard cost allowance — Under a standard costing system, the level of expenditure allowed to be incurred for variable costs, taking into account the actual levels of activity achieved. For example, the standard cost allowance for direct materials is obtained from the… …   Big dictionary of business and management

  • standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances.… …   Accounting dictionary

  • standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances Standard …   Big dictionary of business and management

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