TERMIUM Plus®

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MATERIAL VARIANCES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1996-11-18

English

Subject field(s)
  • Cost Accounting
  • Productivity and Profitability
DEF

Price and quantity variances for direct materials in standard cost systems. Sometimes used to mean variances that are significant.

Key term(s)
  • material variance
  • raw material variance

French

Domaine(s)
  • Comptabilité analytique
  • Productivité et rentabilité
DEF

Écarts sur prix des matières achetées et sur quantité des matières consommées dans un système de coûts de revient standard.

Key term(s)
  • écart sur matières
  • écart sur coûts des matières

Spanish

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