TERMIUM Plus®

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MATERIAL EFFICIENCY VARIANCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1996-10-29

English

Subject field(s)
  • Productivity and Profitability
DEF

The difference between the standard and actual quantity of a raw material used to produce a given output; usually priced at standard cost. Mathematically it is: (standard quantity minus actual quantity) times (standard price).

Key term(s)
  • efficiency variance

French

Domaine(s)
  • Productivité et rentabilité
DEF

Différence entre la quantité réelle des matières utilisées et la quantité standard, multipliée par le prix standard des matières utilisées.

OBS

Pour différentes matières utilisées dans la production, l'écart sur quantité des matières se décompose en un écart sur composition des matières et un écart réel sur quantité des matières.

Spanish

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