Qhov sib txawv ntawm cov khoom siv ncaj qha yog qhov sib txawv ntawm tus qauv tus nqi qauv tus nqi Tus nqi ntsuas tus nqi yog qhov kev coj ua ntawm kev hloov tus nqi xav tau rau tus nqi tiag tiag hauv cov ntaub ntawv sau nyiaj. … Qhov laj thawj tseem ceeb ntawm kev siv tus qauv nqi yog tias muaj ntau daim ntawv thov uas nws siv sij hawm dhau los los sau cov nqi tiag, yog li cov nqi siv tau raws li qhov kwv yees ze rau cov nqi tiag. https://www.accountingtools.com › articles › standard-nqi
Tus qauv tus nqi txhais - AccountingTools
ntawm cov khoom uas tshwm sim los ntawm kev tsim khoom thiab cov nqi tiag tiag tshwm sim. … Qhov no yog qhov txawv ntawm tus qauv thiab tus naj npawb tiag tiag ntawm cov khoom siv hauv cov txheej txheem tsim khoom, muab faib los ntawm tus qauv nqi ib chav tsev.
Koj pom cov ntaub ntawv ncaj qha sib txawv li cas?
Yuav suav cov khoom siv ncaj qha kom muaj nuj nqis sib txawv, rho tawm qhov tseeb ntawm cov khoom ncaj qha ntawm tus nqi tus qauv ($ 310, 500) los ntawmtus nqi ntawm cov khoom ncaj qha ($ 289, 800), ua rau muaj qhov tsis zoo ntawm cov khoom siv ncaj qha ntau qhov sib txawv ntawm $ 20, 700.
Dab tsi yog ob qho khoom siv ncaj qha sib txawv?
Yuav ua li cas sib txawv yog siv los txheeb xyuas qhov sib txawv ntawm tus nqi ncaj qha cov khoom siv thiab cov nqi khoom ncaj qha? Teb: Qhov sib txawv ntawm cov nqi tiag tiag thiab tus qauv (lossis pob nyiaj siv) cov nqi feem ntau tau piav qhia los ntawm ob qhov sib txawv: cov ntaub ntawvNqe variance thiab cov ntaub ntawv kom muaj nuj nqis variance.
Drect material mix variance yog dab tsi?
Cov khoom siv ncaj nraim sib txawv yog qhov sib txawv ntawm cov peev nyiaj thiab cov khoom siv tiag tiag ntawm cov nqi ncaj qha siv hauv cov txheej txheem tsim khoom. Qhov kev sib txawv no cais cov nqi sib sau ua ke ntawm txhua yam khoom, tsis suav nrog txhua qhov sib txawv.
Cov khoom siv sib txawv yog dab tsi?
Cov khoom sib txawv muaj ob lub ntsiab lus, ib qho hais txog cov ntaub ntawv ncaj qha thiab lwm qhov rau qhov loj ntawm qhov sib txawv. Lawv yog: Muaj feem xyuam rau cov ntaub ntawv. Qhov no yog qhov sib txawv ntawm tus nqi tiag tiag tshwm sim rau cov khoom siv ncaj qha thiab qhov xav tau (lossis tus qauv) tus nqi ntawm cov khoom siv. … Khoom yield variance.
