price variance

price variance
бухг. відхилення за рахунок зміни ціни; дисперсія цін
різниця між фактичною ціною за одиницю товару (actual unit price) та її нормативною ціною (standard unit price); має таку формулу підрахунку:
price variance = (actual price - standard price) × actual quantity
♦ відхилення за рахунок зміни ціни підраховується для визначення витрат основних матеріалів (direct material), прямих витрат праці (direct labour) та накладних витрат (overheads); позитивне значення показує, що розмір витрат збільшений, а негативне вказує на сприятливе відхилення, оскільки розмір витрат менший
price variance :: rate variance
▹▹ variance

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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  • Price Variance — The materials price variance (Vmp) is computed as follows::Vmp = (Actual Unit Cost Standard Unit Cost) * Actual Quantity Purchasedor:Vmp = (Actual Quantity Purchased * Actual Unit Cost) (Actual Quantity Purchased * Standard Unit Cost).When the… …   Wikipedia

  • Direct material price variance — In variance analysis (accounting) direct material price variance is the difference between the standard cost and the actual cost for the actual quantity of material used or purchased. It is one of the two components (the other is direct material… …   Wikipedia

  • direct materials price variance — In a standard costing system, a variance arising as part of the direct materials total cost variance. There are two alternative points at which the materials price variance may be established: when the material is purchased or when it is issued… …   Accounting dictionary

  • Sales Price Variance — The difference between the amount of money a business expects to sell its products or services for and the amount of money it actually sells its products or services for. Sales price variance means that a business will be more or less profitable… …   Investment dictionary

  • sales margin price variance — selling price variance In standard costing, the adverse or favourable variance arising as a result of the difference between the actual sales revenue achieved and the actual sales quantities at budgeted or standard selling prices …   Accounting dictionary

  • selling price variance — See: sales margin price variance …   Accounting dictionary

  • selling price variance — / selɪŋ praɪs ˌveəriəns/ noun the difference between the actual selling price and the budgeted selling price …   Dictionary of banking and finance

  • purchase price variance — noun The difference in price between the amount paid to the supplier and the planned or standard cost of that item. Syn: PPV …   Wiktionary

  • Variance (accounting) — In budgeting (or management accounting in general), a variance is the difference between a budgeted, planned or standard amount and the actual amount incurred/sold. Variances can be computed for both costs and revenues.The concept of variance is… …   Wikipedia

  • variance — var|i|ance [ˈveəriəns US ˈver ] n 1.) be at variance (with sb/sth) formal if two people or things are at variance with each other, they do not agree or are very different ▪ Tradition and culture are often at variance with the needs of modern… …   Dictionary of contemporary English

  • price variances — See: direct materials price variance, sales margin price variance …   Accounting dictionary


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