direct materials yield variance


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 the total actual material used, also in standard proportions, valued at standard prices (see standard purchase price, standard selling price).

Accounting dictionary. 2014.

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  • Отклонение прямых материальных затрат по выработке (DIRECT MATERIALS YIELD VARIANCE)  — Отклонение показывает разность между использованием фактического количества материалов и нормативного количества, предусмотренного для данного объема производства или выпуска, умноженную на средневзвешенную стоимость единицы материалов …   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 quantity variance — See: direct materials yield 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 выработке — Отклонение показывает разность между использованием фактического количества материалов и нормативного количества, предусмотренного для данного объема производства или выпуска, умноженную на средневзвешенную стоимость единицы материалов.… …   Справочник технического переводчика

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