Examlex
Explain the reasons why the accountability of the management of a corporation is a cultural issue.
Standard Quantity
This term refers to the amount of input (materials, labor, etc.) that should be used in the production of a unit of goods under normal conditions.
Standard Price
A pre-determined cost allocated to a single unit of product or service, used for budgeting and performance evaluation.
Ideal Standards
Standards that assume peak efficiency at all times.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected (standard) quantity, multiplied by the standard cost of those materials.
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