“Direct material total variance”的意思、由来-开放百科全书

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Direct material total variance

释义

Example
See also

In variance analysis (accounting) direct material total variance is the difference between the actual cost of actual number of units produced and its budgeted cost in terms of material. Direct material total variance can be divided into two components:

the direct material price variance,
the direct material usage variance.

Example

Let us assume that standard direct material cost of widget is as follows:

2 kg of unobtainium at $ 60 per kg ( = $ 120 per unit).

Let us assume further that during the given period, 100 widgets were manufactured, using 212 kg of unobtainium which cost $ 13,144.

Under those assumptions direct material total variance can be calculated as:

{{Infobox VarianceAnalysis VarianceBox|tx1=100 units should have cost (× $ 120 per unit)
|tx2=but did cost
|tx3=Direct material total variance
|am1=12,000
|am2=13,144
|am3=1,144
|va1=A
}}

Direct material total variance can be reconciled to direct material price variance and direct material usage variance by:

{{Infobox VarianceAnalysis VarianceBoxRec|tx1=Direct material usage variance
|tx2=Direct material price variance
|tx3=Direct material total variance
|am1=720
|am2=424
|am3=1,144
|va1=A
|va2=A
|va3=A
}}

See direct material usage variance#Example and direct material price variance#Example for computations of both components.

Example

See also