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- как употребляется слово
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- примеры употребления (несколько фраз с переводом)
- этимология
Что (кто) такое material price variance account - определение
Direct material variance
Price variance
OR PURCHASE PRICE VARIANCE, IN ACCOUNTING
Price Variance
Price variance (Vmp) is a term used in cost accounting which denotes the difference between the expected cost of an item (standard cost) and the actual cost at the time of purchase. The price of an item is often affected by the quantity of items ordered, and this is taken into consideration.
Direct material total variance
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:
Bias–variance tradeoff
PROPERTY OF A SET OF PREDICTIVE MODELS WHEREBY MODELS WITH A LOWER BIAS IN PARAMETER ESTIMATION HAVE A HIGHER VARIANCE OF THE PARAMETER ESTIMATES ACROSS SAMPLES, AND VICE VERSA
Bias variance; Bias-variance tradeoff; Bias-variance dilemma; Bias–variance dilemma; Bias-variance decomposition; Bias–variance decomposition; Bias and variance tradeoff; Bias--variance tradeoff
In statistics and machine learning, the bias–variance tradeoff is the property of a model that the variance of the parameter estimated across samples can be reduced by increasing the bias in the estimated parameters.
Википедия
Direct material total variance
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:
- the direct material price variance,
- the direct material usage variance.
