Direct material price variance 直接物料價格差異 Standard Cost 標準成本 Management Accounting Example

Management Accounting Direct material price variance: Direct material price variance is the difference between the actual amount spent on direct material acquisition during a given period and the amount that would have been spent had the material been acquired at standard price. 直接物料價格差異是給定期間在直接物料購買上實際花費的金額與以標準價格獲取物料時本應花費的金額之間的差額