Liste des écarts Flashcards by Jimmy Chau | Brainscape

Q

Écart sur prix de vente

A

(P_r-P_p) x V_r

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Q

Écart sur volume de ventes

A

(V_r-V_p) x MCV_p

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Q

Écart sur prix des MP

A

(P_r- P_s) x Q_r

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Q

Écart sur quantité des matières premières

A

(Q_R- Q_rsna) X P_S

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Q

Écart sur taux de main d’oeuvre directe

A

(T_r-T_s) x H_r

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Q

Écart sur temps de main d’oeuvre directe

A

(H_r- H_sna) x T_s

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Q

Écart sur dépenses - FGF variables

A

(T_r - T_s) x Vbase_R

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Q

Écart sur rendement - FGF variables

A

(Vbase_R- Vbase_sna) x T_s

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Q

Écart sur dépenses - FGF fixes

A

(FGF_R- FGF_P)

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Q

Écart sur dépenses - frais de vente variables

A

(T_R - T_s) x VR

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Q

Écart sur dépenses - frais de vente et administration fixes

A

(F_R - F_p)

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