- total direct materials cost variance
- общее отклонение прямых затрат материалов; разница между фактическими затратами основных материалов и нормативными (или бюджетными) затратами для данного объема производства.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
См. также в других словарях:
Direct materials cost — is the cost of direct materials which can be easily identified with the unit of production. For example, the cost of glass is a direct materials cost in light bulb manufacturing. The manufacture of products or goods required material as the… … Wikipedia
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 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
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
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
production cost variance — In standard costing, the variance arising when the standard cost of the actual production is compared with the actual cost incurred. If the standard cost is higher than the actual cost a favourable variance arises, while if the actual cost… … Accounting dictionary
materials variances — See: direct materials price variance, direct materials total cost variance, direct materials usage variance … Accounting dictionary
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analysis of variance — ANOVA; variance analysis 1) A commonly used method for examining the statistically significant differences between the means of two or more populations In its simplest form (one way analysis of variance), it involves only one dependent variable… … Big dictionary of business and management
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