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usage variance

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

See direct materials usage variance. To learn more, see Explanation of Standard Costing.

Dictionary

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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