TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ECART COMPOSITION MATIERES [2 records]
Record 1 - internal organization data 1997-09-22
Record 1, English
Record 1, Subject field(s)
- Work and Production
- Accounting
Record 1, Main entry term, English
- material mix variance
1, record 1, English, material%20mix%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Travail et production
- Comptabilité
Record 1, Main entry term, French
- écart sur composition des matières
1, record 1, French, %C3%A9cart%20sur%20composition%20des%20mati%C3%A8res
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Pour différentes matières utilisées dans la production, écart égal à la somme des écarts calculés pour chaque matière utilisée et déterminés par la différence entre la quantité réelle de matière utilisée et la quantité standard, différence multipliée elle-même par la différence entre le prix standard de la matière et le prix standard de l’ensemble des matières utilisées. 1, record 1, French, - %C3%A9cart%20sur%20composition%20des%20mati%C3%A8res
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-10-29
Record 2, English
Record 2, Subject field(s)
- Productivity and Profitability
Record 2, Main entry term, English
- material usage variance
1, record 2, English, material%20usage%20variance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- material quantity variance 1, record 2, English, material%20quantity%20variance
correct
- efficiency variance in materials 2, record 2, English, efficiency%20variance%20in%20materials
correct
- material efficiency variance 3, record 2, English, material%20efficiency%20variance
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The difference between the standard and actual quantity of a raw material used to produce a given output; usually priced at standard cost. Mathematically it is: (standard quantity minus actual quantity) times (standard price). 2, record 2, English, - material%20usage%20variance
Record 2, Key term(s)
- efficiency variance
Record 2, French
Record 2, Domaine(s)
- Productivité et rentabilité
Record 2, Main entry term, French
- écart sur quantité des matières
1, record 2, French, %C3%A9cart%20sur%20quantit%C3%A9%20des%20mati%C3%A8res
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Différence entre la quantité réelle des matières utilisées et la quantité standard, multipliée par le prix standard des matières utilisées. 1, record 2, French, - %C3%A9cart%20sur%20quantit%C3%A9%20des%20mati%C3%A8res
Record number: 2, Textual support number: 1 OBS
Pour différentes matières utilisées dans la production, l'écart sur quantité des matières se décompose en un écart sur composition des matières et un écart réel sur quantité des matières. 1, record 2, French, - %C3%A9cart%20sur%20quantit%C3%A9%20des%20mati%C3%A8res
Record 2, Spanish
Record 2, Textual support, Spanish
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