GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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17:15 Jul 17, 2018 |
English to Polish translations [PRO] Bus/Financial - Manufacturing / produkcja | |||||||
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| Selected response from: Frank Szmulowicz, Ph. D. United States Local time: 13:42 | ||||||
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2 | odchylenia w kosztach materiałów i strukturze sprzedaży |
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odchylenia w kosztach materiałów i strukturze sprzedaży Explanation: Based on the definitions below: cccccc Material variance has two definitions, one relating to direct materials and the other to the size of a variance. They are: Related to materials. This is the difference between the actual cost incurred for direct materials and the expected (or standard) cost of those materials. It is useful for determining the ability of a business to incur materials costs close to the levels at which it had planned to incur them. However, the expected (or standard) cost of materials can be a negotiated figure or only based on a certain purchase volume, which renders this variance less usable. The variance can be further subdivided into the purchase price variance and the material yield variance. They are: Purchase price variance. This is concerned solely with the price at which direct materials were acquired. The calculation is: (Actual price - Standard price) x Actual quantity Material yield variance. This is concerned solely with the number of units of the materials used in the production process. The calculation is: (Actual unit usage - Standard unit usage) x Standard cost per unit https://www.accountingtools.com/articles/2017/5/8/material-v... ccccccc What is the 'Sales Mix Variance' Sales mix variance is the difference between a company’s budgeted sales mix and the actual sales mix that the firm sells to customers. Sales mix is defined as the proportion of each product a business sells, relative to total sales. Sales mix affects total company profit, because some products generate higher profit margins than others. Sales mix variance includes each product line sold by the firm. https://www.investopedia.com/terms/s/sales-mix-variance.asp cccccccc sales-mix analysis rzeczownik ▸analiza struktury sprzedaży Ekonomia, Prawo https://translatica.pl/translatica/po-polsku/sales-mix-analy... |
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