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Cost And Management Accountıng
Cost And Management Accountıng Deneme Sınavı
Cost And Management Accountıng Deneme Sınavı Sorusu #1404080
Cost And Management Accountıng Deneme Sınavı Sorusu #1404080
Which of the following reflects the company’s efficiency in using the materials?
Direct materials efficiency variance |
Materials usage ratio |
Direct labor flexible-budget variance |
Direct Materials Price Variance |
Flexible-Budget Variance on Finished Goods |
Yanıt Açıklaması:
The second component of direct materials flexible-budget variance is the direct materials efficiency variance, which reflects the company’s efficiency in using the materials. Efficiency variance is the difference between the actual quantity of materials used and the standard quantity that should have been used for producing the actual output, multiplied by the standard price per unit of direct material.
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