Direct material variance是什么_2023年ACCA考試MA知識(shí)點(diǎn)
人只要能掌握自己，便什么也不會(huì)失去。acca有15門課程，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的機(jī)會(huì)。同學(xué)們在備考期間需要嚴(yán)格執(zhí)行備考計(jì)劃，加強(qiáng)習(xí)題練習(xí)。今天整理了MA科目Direct material variance(直接材料差異)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Direct material variance-直接材料差異
【知識(shí)點(diǎn)】
Direct material variance-直接材料差異
Direct material variance-直接材料差異
Material price variance:
The direct material price variance is the difference between the standard cost and the actual cost for the actual quantity of material used or purchased. In other words, it is the difference between what the material did cost and what it should have cost.
Material usage variance:
The material usage 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 materials used, valued at the standard cost per unit of material. In other words, it is the difference between how much material should have been used and how much material was used, valued at standard cost.
讓信念堅(jiān)持下去，夢想就會(huì)實(shí)現(xiàn)。以上就是為大家整理的MA科目考試知識(shí)點(diǎn)了，2023年12月acca考試報(bào)名已經(jīng)開始，請(qǐng)同學(xué)們抓緊時(shí)間報(bào)名。
注：來自Keryn老師基礎(chǔ)精講班第45講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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