Cov txheej txheem:

Dab tsi yog material yield variance?
Dab tsi yog material yield variance?

Video: Dab tsi yog material yield variance?

Video: Dab tsi yog material yield variance?
Video: Standard Costing/Material yield Variance/M.com,B.com/class:4 2024, Kaum ib hlis
Anonim

Cov cov khoom yield variance yog qhov sib txawv ntawm tus nqi tiag tiag khoom siv thiab tus qauv tus nqi yuav tsum tau siv, muab faib los ntawm tus qauv tus nqi ntawm tus nqi cov ntaub ntawv.

Yog li ntawd, yog dab tsi yield variance?

Yield variance yog qhov sib txawv ntawm tus nqi ntawm cov khoom tiav uas xav tau los ntawm tus nqi ntawm cov khoom siv raw, thiab tus nqi ntawm cov khoom tiav ua tiav. Lub tswv yim yog siv los ntsuas qhov ua tau zoo ntawm cov txheej txheem ntau lawm hauv kev tsim cov khoom tiav.

Tsis tas li ntawd, qhov sib txawv ntawm cov khoom sib txawv yog dab tsi? Ncaj nraim cov khoom sib txawv variance yog qhov sib txawv ntawm cov pob nyiaj siv thiab qhov sib xyaw tiag tiag ntawm kev ncaj qha khoom cov nqi siv nyob rau hauv cov txheej txheem ntau lawm. Qhov no sib txawv cais cov nqi sib sau ua ke ntawm txhua yam khoom, tsis suav tag nrho lwm qhov sib txawv.

Yog li ntawd, dab tsi yog qhov sib xyaw ntawm cov khoom siv thiab cov khoom yield variance?

Cov cov khoom sib txawv variance ntsuas qhov cuam tshuam ntawm qhov sib txawv ntawm tus qauv sib tov ntawm khoom cov nqi, thaum lub cov khoom yield variance qhia txog qhov cuam tshuam rau khoom tus nqi ntawm qhov sib txawv los ntawm tus qauv nkag khoom tso cai rau kev tsim khoom tiag tiag.

Yuav ua li cas koj xam cov khoom yield variance?

Kev daws

  1. Direct material yield variance = (Standard output × Standard cost) – (Qhov tseeb tso zis × Standard nqi)
  2. *34, 100 × (1, 000/1, 100)
  3. Direct material yield variance = (Tswj kom muaj nuj nqis siv × Standard tus nqi) – (Standard kom muaj nuj nqis pub rau cov zis tiag tiag × Standard nqi)
  4. * $41,800/1, 100 tons = $38.00.

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