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Durlak and Dupre (2008)discuss Eight Different Aspects of Program Implementation

question 21

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Durlak and Dupre (2008) discuss eight different aspects of program implementation.They include:


Definitions:

Direct Materials

Raw materials that can be directly traced to the production of a specific product, a component of the total manufacturing cost.

Variances

Differences between planned or expected financial outcomes and the actual results.

Standard Direct Materials

The budgeted cost for direct materials which are the raw materials that can be directly attributed to the production of goods, used for budgeting and performance evaluation.

Actual Materials Price

The real cost incurred to acquire materials used in the production process, as opposed to the budgeted or standard cost.

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