- materials variances
Accounting dictionary. 2014.
materials variances
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Materials management — can deal with campus planning and building design for the movement of materials, or with logistics that deal with the tangible components of a supply chain. Specifically, this covers the acquisition of spare parts and replacements, quality… … Wikipedia
Отклонения прямых материальных затрат (DIRECT MATERIALS VARIANCES) — Разность между нормативными и фактическими прямыми материальными затратами на фактический объем производства или выпуска … Словарь терминов по управленческому учету
mix variances — See: direct materials mix variance, sales margin mix variance … Accounting dictionary
price variances — See: direct materials price variance, sales margin price variance … Accounting dictionary
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… … Big dictionary of business and management
отклонения прямых материальных затрат — Разность между нормативными и фактическими прямыми материальными затратами на фактический объем производства или выпуска. [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет EN direct materials variances … Справочник технического переводчика
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
analysis — /euh nal euh sis/, n., pl. analyses / seez /. 1. the separating of any material or abstract entity into its constituent elements (opposed to synthesis). 2. this process as a method of studying the nature of something or of determining its… … Universalium
river — river1 riverless, adj. riverlike, adj. /riv euhr/, n. 1. a natural stream of water of fairly large size flowing in a definite course or channel or series of diverging and converging channels. 2. a similar stream of something other than water: a… … Universalium
