Ecarts sur coûts directs Flashcards by Mohamed Foudad | Brainscape

Q

Écart Volume de production

A

(Vr - Vb) * Qb * Cb

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Q

Ecart Quantité unitaire

A

Vol R * (Qr-Qb) * Cb

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Q

Ecart cout unitaire

A

Vol R * Qr * (Cr-Cb)

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