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бухгалтерский учет
отклонение цены (отличие реальной цены на продукт от запланированной (напр., в результате изменения затрат на сырье или на рабочую силу))
In variance analysis (accounting) direct material total variance is the difference between the actual cost of actual number of units produced and its budgeted cost in terms of material. Direct material total variance can be divided into two components: