距离2022年6月考季越来越近,小编也为大家整理了一些Material planning and operational variances Formulas_ACCA考试PM知识点,希望对大家有帮助!
【科目】
ACCA-PM
【知识点】
1.Material usage planning variance = (Std usage vs revised usage) x Std price
2.Material price planning variance = (Std price vs revised price) x Actual usage
3.Material usage operational variance = (Revised usage vs actual usage) x Std price
4.Material price operational variance = (Revised price vs actual price) x Actual usage
以上就是小编为大家整理的有关于Material planning and operational variances Formulas_ACCA考试PM知识点,希望可以帮助大家备考PM考试!预祝大家考试顺利!
注:以上内容来自Stephy Lim老师PM干货直播行动营,本文为正保会计网校文章,转载请注明
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