材料配合差異와 材料收率差異에 關한 硏究 = A Study on Materials Mix and Yield Variances

다국어 초록 (Multilingual Abstract)

A Standard cost system is a cost accounting that records standard costs either in addition to actual costs. A cost variance is the difference between standard costs and actual costs. The variance between actual and standard driect material costs can be broken down into what are commonly called materials quantity variance and materials price variance. The materials quantity variance can be subdivided into materials mix and yield variances.
The purpose of this theses is to propose a different structure of raw materials variances where the standard mix is intentionally abandoned in the short-run due to raw materials price changes, causing a different combination to be optimal.

The materials mix variance is the algebraic sum of individual actual quantities times the individual standard prices less the sum of actual quantities at th weighted average standard price at standard mix. the materials yield variance is the algebraic sum of the products of the individual differences between actual and standard quantities and the weighter average price or the difference between total actual quantity and standard quantity times the weighted average standard price. The materials mix and yield variances provide additional insights for the manager. The methods of materials mix and yield variances analysis have been formulated in descriptive approach, formula approach, and graphical approach.


I present here the planning portion of our problem using hypothetical data relating to a firm manufacturing a cattle fee. This feed can be produced with various combinations of four raw materials.

The greater the opportunity for trade-offs or substitutions between materials, the more likely that these variances may aid managers by pinpointing the results of these substitutions. Management must recognize that for any individual production run, standard materials mix may not result in cost minimization due to fluctuating materals costs. An optimal materials combination for the shout-run can be easily determined by means of linear programming.

I studied the traditional method, Wolk & Hillman's model, and Morse' model in descriptive approach on materials mix and yield variances. And I investigated the models of Hasseldine, Horngren, Kaplan, Morse, and the generalized model in formula approach. I also, discussed the models of Geneialized and Hasseldine in graphical approach.

Where analysis indicates that standard mix should be abandoned in order to minimize costs due to relative price changed of meterials, the control aspect should not utilize traditional mix and yield variances.

목차 (Table of Contents)

• Ⅰ. 序 論
• Ⅱ. 材料配合差異와 材料收率差異의 槪念
• 1. 配合과 收率의 意味
• 2. 材料配合差異의 槪念
• 3. 材料收率差異의 槪念
• Ⅲ. 記述的 方法에 依한 分析
• 1. 事 例
• 2. 傅統的인 分析方法
• 3. Wolk와 Hillman의 模型
• 4. Morse의 模型
• Ⅳ. 公式法에 依한 分析
• 1. Hasseldine의 模型
• 2. Horngren의 模型
• 3. Kaplan의 模型
• 4. Morse의 模型
• 5. 一般的인 模型
• Ⅴ. 圖解法에 依한 分析
• 1. 一般的인 模型
• 2. Hasseldine의 模型
• Ⅵ. 結 論