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什么是购买价格差异？

购买价格差异是购买商品的实际价格与其标准价格之间的差额，乘以实际购买的单位数。公式为：

（实际价格 - 标准价格）x 实际数量 = 采购价格差异

正差异意味着实际成本增加，负差异意味着实际成本下降。

标准价格是工程师认为公司应该为某件商品支付的价格，前提是一定的质量水平、采购数量和交货速度。因此，差异实际上是基于标准价格，而标准价格是几名员工基于一些可能不再符合公司当前采购情况的假设的集体意见。结果可能是过高或过低的差异，这实际上是由不正确的假设造成的。

采购价格差异的原因

采购价格差异有多种可能的原因。例如：

            分层问题。实际成本可能来自库存分层系统，例如先进先出系统，其中实际成本与当前市场价格相差很大。

            材料短缺。商品项目的行业短缺，从而推高了成本。

            新供应商。该公司出于各种原因更换了供应商，导致新的成本结构尚未反映在标准中。

            急于求成。该公司为在短时间内从供应商处获取材料而产生了过高的运费。

            体积假设。项目的标准成本是根据与公司现在的采购量不同的采购量得出的。

在“拉动”制造环境中，采购价格差异可能不是必需的，在这种环境中，原材料仅以小幅增量从供应商处采购并根据需要交付给公司；在这种情况下，管理层往往更注重将库存投资保持在尽可能低的水平，以及满足客户订单的速度。

采购价格差异示例

在制定年度预算时，Hodgson Industrial Design 的工程师和采购人员决定将绿色小部件的标准成本设置为 5.00 美元，这是基于来年 10,000 件的采购量。在接下来的一年中，Hodgson 只购买了 8,000 件，因此无法享受购买折扣，最终为每个小部件支付了 5.50 美元。这导致每个小部件的购买价格差异为 0.50 美元，Hodgson 购买的所有 8,000 个小部件的差异为 4,000 美元。

类似于采购价格差异的术语

采购价格差异也称为物料价格差异。

Purchase price variance definition

What is the Purchase Price Variance?

The purchase price variance is the difference between the actual price paid to buy an item and its standard price, multiplied by the actual number of units purchased. The formula is:

(Actual price - Standard price) x Actual quantity = Purchase price variance

A positive variance means that actual costs have increased, and a negative variance means that actual costs have declined.

The standard price is the price that engineers believe the company should pay for an item, given a certain quality level, purchasing quantity, and speed of delivery. Thus, the variance is really based on a standard price that was the collective opinion of several employees based on a number of assumptions that may no longer match a company's current purchasing situation. The result can be excessively high or low variances that are really caused by incorrect assumptions.

Causes of a Purchase Price Variance

There are a number of possible causes of a purchase price variance. For example:

• Layering issue. The actual cost may have been taken from an inventory layering system, such as a first-in first-out system, where the actual cost varies from the current market price by a substantial margin.

• Materials shortage. There is an industry shortage of a commodity item, which is driving up the cost.

• New supplier. The company has changed suppliers for any number of reasons, resulting in a new cost structure that is not yet reflected in the standard.

• Rush basis. The company incurred excessive shipping charges to obtain materials on short notice from suppliers.

• Volume assumption. The standard cost of an item was derived based on a different purchasing volume than the amount at which the company now buys.

The purchase price variance may not be necessary in a "pull" manufacturing environment, where raw materials are only purchased from suppliers in small increments and delivered to the company as needed; in this situation, management tends to be more focused on keeping the investment in inventory as low as possible, and on the speed with which customer orders can be filled.

Example of a Purchase Price Variance

During the development of its annual budget, the engineers and purchasing staff of Hodgson Industrial Design decide that the standard cost of a green widget should be set a $5.00, which is based on a purchasing volume of 10,000 for the upcoming year. During the subsequent year, Hodgson only buys 8,000 units, and so cannot take advantage of purchasing discounts, and ends up paying $5.50 per widget. This creates a purchase price variance of $0.50 per widget, and a variance of $4,000 for all of the 8,000 widgets that Hodgson purchased.

Terms Similar to Purchase Price Variance

The purchase price variance is also known as the material price variance.