Definicja output price variance
The difference between actual credit and target credit.
An output price variance arises under the following conditions:In Overhead Cost Controlling (CO-OM), an output price variance arises when the activity price used is not the same as the monthly iterative price on the basis of the planned activity (for example, a manually entered activity price). In Cost Object Controlling (CO-PC-OBJ), an output price variance arises when the material manufactured is transferred to inventory at a price other than the standard price (for example, the moving average price)
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