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material and mix variance

Polish translation: odchylenia w kosztach materiałów i strukturze sprzedaży

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:material and mix variance
Polish translation:odchylenia w kosztach materiałów i strukturze sprzedaży
Entered by: Lidia Lewandowska-Nayar

17:15 Jul 17, 2018
English to Polish translations [PRO]
Bus/Financial - Manufacturing / produkcja
English term or phrase: material and mix variance
Most of the expected benefit of material and mix variance is built into the Standard Cost model; however, any incremental variances are transferred to the sales and distribution entities at the year end.
Lidia Lewandowska-Nayar
Poland
Local time: 05:56
odchylenia w kosztach materiałów i strukturze sprzedaży
Explanation:
Based on the definitions below:

cccccc
Material variance has two definitions, one relating to direct materials and the other to the size of a variance. They are:

Related to materials. This is the difference between the actual cost incurred for direct materials and the expected (or standard) cost of those materials. It is useful for determining the ability of a business to incur materials costs close to the levels at which it had planned to incur them. However, the expected (or standard) cost of materials can be a negotiated figure or only based on a certain purchase volume, which renders this variance less usable. The variance can be further subdivided into the purchase price variance and the material yield variance. They are:
Purchase price variance. This is concerned solely with the price at which direct materials were acquired. The calculation is: (Actual price - Standard price) x Actual quantity
Material yield variance. This is concerned solely with the number of units of the materials used in the production process. The calculation is: (Actual unit usage - Standard unit usage) x Standard cost per unit

https://www.accountingtools.com/articles/2017/5/8/material-v...

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What is the 'Sales Mix Variance'
Sales mix variance is the difference between a company’s budgeted sales mix and the actual sales mix that the firm sells to customers. Sales mix is defined as the proportion of each product a business sells, relative to total sales. Sales mix affects total company profit, because some products generate higher profit margins than others. Sales mix variance includes each product line sold by the firm.
https://www.investopedia.com/terms/s/sales-mix-variance.asp

cccccccc
sales-mix analysis rzeczownik
▸analiza struktury sprzedaży Ekonomia, Prawo
https://translatica.pl/translatica/po-polsku/sales-mix-analy...
Selected response from:

Frank Szmulowicz, Ph. D.
United States
Local time: 23:56
Grading comment
dzięki
4 KudoZ points were awarded for this answer



Summary of answers provided
2odchylenia w kosztach materiałów i strukturze sprzedaży
Frank Szmulowicz, Ph. D.


  

Answers


18 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
odchylenia w kosztach materiałów i strukturze sprzedaży


Explanation:
Based on the definitions below:

cccccc
Material variance has two definitions, one relating to direct materials and the other to the size of a variance. They are:

Related to materials. This is the difference between the actual cost incurred for direct materials and the expected (or standard) cost of those materials. It is useful for determining the ability of a business to incur materials costs close to the levels at which it had planned to incur them. However, the expected (or standard) cost of materials can be a negotiated figure or only based on a certain purchase volume, which renders this variance less usable. The variance can be further subdivided into the purchase price variance and the material yield variance. They are:
Purchase price variance. This is concerned solely with the price at which direct materials were acquired. The calculation is: (Actual price - Standard price) x Actual quantity
Material yield variance. This is concerned solely with the number of units of the materials used in the production process. The calculation is: (Actual unit usage - Standard unit usage) x Standard cost per unit

https://www.accountingtools.com/articles/2017/5/8/material-v...

ccccccc
What is the 'Sales Mix Variance'
Sales mix variance is the difference between a company’s budgeted sales mix and the actual sales mix that the firm sells to customers. Sales mix is defined as the proportion of each product a business sells, relative to total sales. Sales mix affects total company profit, because some products generate higher profit margins than others. Sales mix variance includes each product line sold by the firm.
https://www.investopedia.com/terms/s/sales-mix-variance.asp

cccccccc
sales-mix analysis rzeczownik
▸analiza struktury sprzedaży Ekonomia, Prawo
https://translatica.pl/translatica/po-polsku/sales-mix-analy...

Frank Szmulowicz, Ph. D.
United States
Local time: 23:56
Works in field
Native speaker of: Native in EnglishEnglish, Native in PolishPolish
PRO pts in category: 272
Grading comment
dzięki
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