direct materials mix variance


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 standard purchase price, standard selling price).

Accounting dictionary. 2014.

Look at other dictionaries:

  • Отклонение прямых материальных затрат по структуре (DIRECT MATERIALS MIX VARIANCE)  — Данное отклонение показывает, насколько структура набора фактически использованных материалов отличается от нормативной структуры, предусмотренной для данного фактического объема производства или выпуска …   Словарь терминов по управленческому учету

  • 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 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

  • mix variances — See: direct materials mix variance, sales margin mix variance …   Accounting dictionary

  • 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 the direct materials mix variance and direct materials yield… …   Accounting dictionary

  • отклонение прямых материальных затрат по структуре — Данное отклонение показывает, насколько структура набора фактически использованных материалов отличается от нормативной структуры, предусмотренной для данного фактического объема производства или выпуска.… …   Справочник технического переводчика

  • India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Anthropology and Archaeology — ▪ 2009 Introduction Anthropology       Among the key developments in 2008 in the field of physical anthropology was the discovery by a large interdisciplinary team of Spanish and American scientists in northern Spain of a partial mandible (lower… …   Universalium

  • education — /ej oo kay sheuhn/, n. 1. the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing oneself or others intellectually for mature life. 2. the act or process of… …   Universalium