{"id":4692,"date":"2026-01-29T09:12:59","date_gmt":"2026-01-29T09:12:59","guid":{"rendered":"https:\/\/flj-pcb.com\/?p=4692"},"modified":"2026-01-29T09:13:01","modified_gmt":"2026-01-29T09:13:01","slug":"pcba-purchasing-cost-analysis-and-price-variance-method","status":"publish","type":"post","link":"https:\/\/flj-pcb.com\/es\/pcba-purchasing-cost-analysis-and-price-variance-method\/","title":{"rendered":"An\u00e1lisis de costes de compra de PCBA y m\u00e9todo de desviaci\u00f3n de precios"},"content":{"rendered":"

Cuando analizamos los costes de aprovisionamiento utilizando un \u00edndice de costes de aprovisionamiento y observando los precios de las materias primas relacionadas, el objetivo principal es ver, a nivel de empresa, si los cambios en PCBA <\/a>(piezas y materiales suministrados) el coste de aprovisionamiento hace que la empresa sea m\u00e1s competitiva en el mercado exterior o menos competitiva. Desde dentro de la empresa, los cambios en el precio unitario de compra y en la cantidad de compra pueden modificar el coste de aprovisionamiento. \u00bfC\u00f3mo saber qu\u00e9 factor es m\u00e1s importante? A continuaci\u00f3n, Zhongyan Electronics nos lo explica.<\/p>\n\n\n\n

1. Factores controlables<\/h2>\n\n\n\n

Empezaremos con un ejemplo sencillo. Existe un material A. El a\u00f1o pasado su precio de compra fue de $1,30 por unidad. Este a\u00f1o ha subido a $1,37 por unidad. El a\u00f1o pasado compramos 100 unidades. Este a\u00f1o compraremos 110 unidades. Observa la siguiente imagen.<\/p>\n\n\n\n

En la imagen, el \u00e1rea marcada con A equivale al importe de la compra del a\u00f1o pasado de $129,56 (= $1,30 \u00d7 100). El \u00e1rea completa A+B+C+D equivale al importe de compra de este a\u00f1o de $150,43 (= $1,37 \u00d7 110). En otras palabras, el coste de adquisici\u00f3n adicional de este a\u00f1o en comparaci\u00f3n con el a\u00f1o pasado es la parte B + C + D, que es $20,87. Evidentemente, la parte B es igual a $12,96 (= $1,30 \u00d7 [110 - 100]). Esa parte procede del cambio en la cantidad de compra. La parte C es igual a $7,20 (= [$1,37 - $1,30] \u00d7 100). Esta parte procede de la variaci\u00f3n del precio unitario de compra. El problema es la parte D. Este $0,72 (= [$1,37 - $1,30] \u00d7 [110 - 100]) de aumento del coste, \u00bfdebemos contarlo como causado por el cambio en el precio unitario o por el cambio en la cantidad? Ambas formas parecen tener sentido.<\/p>\n\n\n\n

\"Purchase<\/figure>\n\n\n\n

Aqu\u00ed necesitamos una regla de atribuci\u00f3n com\u00fan utilizada en el an\u00e1lisis de datos de gesti\u00f3n: atribuir al factor controlable.<\/p>\n\n\n\n

Los \u201cfactores controlables\u201d de una empresa son los que usted puede cambiar m\u00e1s f\u00e1cilmente con su propio esfuerzo. Es decir, si hace el mismo esfuerzo para cambiar dos factores, el factor que produce un efecto mayor es el \u201cfactor controlable\u201d de la empresa. La controlabilidad es relativa.<\/p>\n\n\n\n

Cuando analizas c\u00f3mo diferentes factores causan un resultado, a veces un resultado puede explicarse por dos o m\u00e1s factores y cada explicaci\u00f3n parece razonable. Si tiene que elegir un factor, elija el que pueda controlar mejor. \u00bfPor qu\u00e9 elegirlo? Porque el objetivo del an\u00e1lisis de datos de gesti\u00f3n es actuar sobre los resultados para obtener mejores resultados empresariales. Si ampl\u00eda el papel del factor controlable, apunta a la acci\u00f3n que ofrece el mayor rendimiento de su esfuerzo. Eso da una direcci\u00f3n m\u00e1s clara para que la direcci\u00f3n act\u00fae.<\/p>\n\n\n\n

2. Asignaci\u00f3n cantidad-precio<\/h2>\n\n\n\n

Para la mayor\u00eda de las empresas, la cantidad de materiales utilizados en el trabajo de PCBA est\u00e1 vinculada principalmente al volumen de producci\u00f3n. Para cambiar el uso, normalmente se necesitan cambios en el dise\u00f1o o mejoras en el proceso. Eso es dif\u00edcil. En comparaci\u00f3n con el cambio de la cantidad, una empresa normalmente puede hacer m\u00e1s para afectar al precio de compra. As\u00ed que, en relaci\u00f3n con la cantidad, el precio unitario de compra es el \u201cfactor m\u00e1s controlable\u201d. Por tanto, la parte D de la imagen suele asignarse al efecto del precio de compra. Por supuesto, algunas empresas pueden controlar mejor la cantidad que el precio. En ese caso, utilice la situaci\u00f3n real de esa empresa.<\/p>\n\n\n\n

\"Change<\/figure>\n\n\n\n

\u00bfPodemos dividir D a partes iguales entre \u201ccantidad\u201d y \u201cprecio unitario\u201d? Normalmente no lo hacemos. El an\u00e1lisis de datos de gesti\u00f3n no es lo mismo que el an\u00e1lisis cient\u00edfico. El an\u00e1lisis de gesti\u00f3n no persigue una precisi\u00f3n perfecta. Tampoco necesita una exactitud perfecta. El objetivo es la utilidad. El objetivo es dar a la direcci\u00f3n una direcci\u00f3n clara. Si un m\u00e9todo sencillo proporciona una direcci\u00f3n clara, es mejor que un m\u00e9todo m\u00e1s complejo que s\u00f3lo sea ligeramente m\u00e1s preciso.<\/p>\n\n\n\n

Si dividimos D por la mitad, el resultado puede parecer m\u00e1s preciso o m\u00e1s justo. Pero eso tambi\u00e9n hace que el algoritmo sea m\u00e1s complejo y dif\u00edcil de entender. No ofrece una mejor orientaci\u00f3n para la acci\u00f3n de gesti\u00f3n. En otras palabras, esa precisi\u00f3n adicional no es \u00fatil.<\/p>\n\n\n\n

Volvamos al m\u00e9todo de imputaci\u00f3n cantidad-precio elegido para el cambio de coste de compra. En forma de tabla, tiene este aspecto:<\/p>\n\n\n\n

Definiciones clave<\/h3>\n\n\n\n
    \n
  • LQ: \u00daltima cantidad (cantidad de compra del per\u00edodo anterior)<\/li>\n\n\n\n
  • CQ: Cantidad actual (cantidad de compra del per\u00edodo actual)<\/li>\n\n\n\n
  • LP: \u00daltimo precio (precio unitario de compra del periodo anterior)<\/li>\n\n\n\n
  • CP: Precio actual (precio unitario de compra del periodo actual)<\/li>\n\n\n\n
  • PQV: Desviaci\u00f3n en la cantidad de compras<\/li>\n\n\n\n
  • VPP: Variaci\u00f3n del precio de compra<\/li>\n<\/ul>\n\n\n\n\n
    \n
    \n \n
    N\u00ba de art\u00edculo.<\/div>\n
    Categor\u00eda<\/div>\n
    Proveedor<\/div>\n
    A\u00f1o anterior Precio (LP, RMB)<\/div>\n
    Precio del a\u00f1o en curso (CP, RMB)<\/div>\n
    Cantidad del a\u00f1o anterior (LQ)<\/div>\n
    Cantidad del a\u00f1o en curso (CQ)<\/div>\n
    A\u00f1o anterior Importe de la compra (RMB)<\/div>\n
    A\u00f1o en curso Importe de la compra (RMB)<\/div>\n
    Desviaci\u00f3n del importe de compra (AmtV, RMB)<\/div>\n
    Varianza del factor de cantidad (PQV)<\/div>\n
    Varianza del factor precio (VPP)<\/div>\n
    PPV%<\/div>\n\n \n
    A001<\/div>\n
    Rodamiento<\/div>\n
    Proveedor A<\/div>\n
    59.63<\/div>\n
    56.30<\/div>\n
    324<\/div>\n
    391<\/div>\n
    19,320<\/div>\n
    22,013<\/div>\n
    -2,693<\/div>\n
    -3,772<\/div>\n
    1,079<\/div>\n
    5.6%<\/div>\n\n \n
    A002<\/div>\n
    Rodamiento<\/div>\n
    Proveedor A<\/div>\n
    37.15<\/div>\n
    35.38<\/div>\n
    615<\/div>\n
    634<\/div>\n
    22,847<\/div>\n
    22,429<\/div>\n
    418<\/div>\n
    -672<\/div>\n
    1,090<\/div>\n
    4.8%<\/div>\n\n \n
    A003<\/div>\n
    Rodamiento<\/div>\n
    Proveedor A<\/div>\n
    24.61<\/div>\n
    23.89<\/div>\n
    725<\/div>\n
    800<\/div>\n
    17,842<\/div>\n
    19,110<\/div>\n
    -1,268<\/div>\n
    -1,792<\/div>\n
    524<\/div>\n
    2.9%<\/div>\n\n \n
    A004<\/div>\n
    Rodamiento<\/div>\n
    Proveedor A<\/div>\n
    17.23<\/div>\n
    15.96<\/div>\n
    823<\/div>\n
    700<\/div>\n
    14,180<\/div>\n
    11,175<\/div>\n
    3,005<\/div>\n
    1,964<\/div>\n
    1,041<\/div>\n
    7.3%<\/div>\n\n \n
    A005<\/div>\n
    Rodamiento<\/div>\n
    Proveedor A<\/div>\n
    45.74<\/div>\n
    44.36<\/div>\n
    528<\/div>\n
    547<\/div>\n
    24,151<\/div>\n
    24,264<\/div>\n
    -113<\/div>\n
    -843<\/div>\n
    730<\/div>\n
    3.0%<\/div>\n\n \n
    A006<\/div>\n
    Rodamiento<\/div>\n
    Proveedor B<\/div>\n
    22.90<\/div>\n
    22.23<\/div>\n
    228<\/div>\n
    290<\/div>\n
    5,221<\/div>\n
    6,447<\/div>\n
    -1,226<\/div>\n
    -1,378<\/div>\n
    153<\/div>\n
    2.9%<\/div>\n\n \n
    A007<\/div>\n
    Rodamiento<\/div>\n
    Proveedor B<\/div>\n
    46.57<\/div>\n
    42.35<\/div>\n
    974<\/div>\n
    911<\/div>\n
    45,359<\/div>\n
    38,584<\/div>\n
    6,775<\/div>\n
    2,668<\/div>\n
    4,106<\/div>\n
    9.1%<\/div>\n\n \n
    Total<\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    148,921<\/div>\n
    144,023<\/div>\n
    4,898<\/div>\n
    -3,825<\/div>\n
    8,723<\/div>\n
    5.9%<\/div>\n\n \n
    Desglose de la variaci\u00f3n global<\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    3.3%<\/div>\n
    -2.6%<\/div>\n
    5.9%<\/div>\n <\/div>\n<\/div>\n\n\n\n

    Plantilla de an\u00e1lisis cantidad-precio para la modificaci\u00f3n de los costes de aprovisionamiento<\/h3>\n\n\n\n

    F\u00f3rmulas clave<\/h4>\n\n\n\n
      \n
    • Varianza de cantidad (PQV) = Precio actual (CP) \u00d7 (Cantidad actual (CQ) - \u00daltima cantidad (LQ))<\/li>\n\n\n\n
    • Varianza del precio (VPP) = (Precio actual (PC) - \u00daltimo precio (LP)) \u00d7 Cantidad actual (CQ)<\/li>\n<\/ul>\n\n\n\n

      Utilizando los datos del ejemplo de la plantilla, el coste de aprovisionamiento de este material este a\u00f1o disminuye en 3,3% en comparaci\u00f3n con el a\u00f1o pasado. El cambio en la cantidad de compra caus\u00f3 un aumento de 2,6% en el coste de aprovisionamiento, mientras que el cambio en el precio de compra caus\u00f3 una disminuci\u00f3n de 5,9% en el coste de aprovisionamiento. En el caso de los art\u00edculos individuales, el porcentaje de disminuci\u00f3n del coste de adquisici\u00f3n debido a los cambios de precio se sit\u00faa entre 2,9% y 9,1%.<\/p>\n\n\n\n

      El uso de esta plantilla facilita la realizaci\u00f3n de an\u00e1lisis trimestrales o anuales de atribuci\u00f3n cantidad-precio para la variaci\u00f3n de los costes de aprovisionamiento. La plantilla tambi\u00e9n puede mostrar claramente, ya sea desde el punto de vista de la cantidad o del precio, qu\u00e9 materiales deber\u00edan ser el pr\u00f3ximo objetivo. Para el lado de la oferta, especialmente para el departamento de compras, es necesario un mayor esfuerzo en el lado del precio.<\/p>\n\n\n\n

      3. Resumen<\/h2>\n\n\n\n

      M\u00e1s arriba hemos descrito c\u00f3mo atribuir y analizar la cantidad y el precio cuando cambia el coste total de aprovisionamiento. Tambi\u00e9n hemos descrito un principio de atribuci\u00f3n habitual en el an\u00e1lisis de datos de gesti\u00f3n: atribuir al factor controlable. Hemos insistido en que el objetivo principal del an\u00e1lisis de gesti\u00f3n es dar orientaciones de actuaci\u00f3n para la gesti\u00f3n empresarial, no ser lo m\u00e1s preciso posible. La utilidad es lo m\u00e1s importante.<\/p>\n\n\n\n

      Cuando se aprende una herramienta de an\u00e1lisis, m\u00e1s importante que saber utilizarla es comprender el m\u00e9todo de an\u00e1lisis que hay detr\u00e1s. El verdadero valor no reside en la herramienta en s\u00ed, sino en la capacidad de utilizarla bien.<\/p>","protected":false},"excerpt":{"rendered":"

      When we analyze procurement costs using a procurement cost index and by looking at related commodity prices, the main goal […]<\/p>","protected":false},"author":1,"featured_media":4694,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[219,222,223,217,225,220,226,227,218,221],"class_list":["post-4692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-electronics-manufacturing-cost","tag-material-cost-management","tag-pcb-assembly-cost-control","tag-pcba-cost-analysis","tag-pcba-cost-reduction","tag-pcba-procurement","tag-procurement-cost-variance","tag-purchasing-management","tag-purchasing-price-variance","tag-purchasing-quantity-variance"],"spectra_custom_meta":{"_edit_lock":["1769678095:1"],"rank_math_internal_links_processed":["1"],"rank_math_seo_score":["17"],"rank_math_title":["%title%"],"_thumbnail_id":["4694"],"_uag_custom_page_level_css":[""],"site-sidebar-layout":["default"],"site-content-layout":[""],"ast-site-content-layout":["default"],"site-content-style":["default"],"site-sidebar-style":["default"],"ast-global-header-display":[""],"ast-banner-title-visibility":[""],"ast-main-header-display":[""],"ast-hfb-above-header-display":[""],"ast-hfb-below-header-display":[""],"ast-hfb-mobile-header-display":[""],"site-post-title":[""],"ast-breadcrumbs-content":[""],"ast-featured-img":[""],"footer-sml-layout":[""],"theme-transparent-header-meta":[""],"adv-header-id-meta":[""],"stick-header-meta":[""],"header-above-stick-meta":[""],"header-main-stick-meta":[""],"header-below-stick-meta":[""],"astra-migrate-meta-layouts":["default"],"ast-page-background-enabled":["default"],"ast-page-background-meta":["a:3:{s:7:\"desktop\";a:12:{s:16:\"background-color\";s:25:\"var(--ast-global-color-5)\";s:16:\"background-image\";s:0:\"\";s:17:\"background-repeat\";s:6:\"repeat\";s:19:\"background-position\";s:13:\"center center\";s:15:\"background-size\";s:4:\"auto\";s:21:\"background-attachment\";s:6:\"scroll\";s:15:\"background-type\";s:0:\"\";s:16:\"background-media\";s:0:\"\";s:12:\"overlay-type\";s:0:\"\";s:13:\"overlay-color\";s:0:\"\";s:15:\"overlay-opacity\";s:0:\"\";s:16:\"overlay-gradient\";s:0:\"\";}s:6:\"tablet\";a:12:{s:16:\"background-color\";s:0:\"\";s:16:\"background-image\";s:0:\"\";s:17:\"background-repeat\";s:6:\"repeat\";s:19:\"background-position\";s:13:\"center center\";s:15:\"background-size\";s:4:\"auto\";s:21:\"background-attachment\";s:6:\"scroll\";s:15:\"background-type\";s:0:\"\";s:16:\"background-media\";s:0:\"\";s:12:\"overlay-type\";s:0:\"\";s:13:\"overlay-color\";s:0:\"\";s:15:\"overlay-opacity\";s:0:\"\";s:16:\"overlay-gradient\";s:0:\"\";}s:6:\"mobile\";a:12:{s:16:\"background-color\";s:0:\"\";s:16:\"background-image\";s:0:\"\";s:17:\"background-repeat\";s:6:\"repeat\";s:19:\"background-position\";s:13:\"center center\";s:15:\"background-size\";s:4:\"auto\";s:21:\"background-attachment\";s:6:\"scroll\";s:15:\"background-type\";s:0:\"\";s:16:\"background-media\";s:0:\"\";s:12:\"overlay-type\";s:0:\"\";s:13:\"overlay-color\";s:0:\"\";s:15:\"overlay-opacity\";s:0:\"\";s:16:\"overlay-gradient\";s:0:\"\";}}"],"ast-content-background-meta":["a:3:{s:7:\"desktop\";a:12:{s:16:\"background-color\";s:25:\"var(--ast-global-color-4)\";s:16:\"background-image\";s:0:\"\";s:17:\"background-repeat\";s:6:\"repeat\";s:19:\"background-position\";s:13:\"center center\";s:15:\"background-size\";s:4:\"auto\";s:21:\"background-attachment\";s:6:\"scroll\";s:15:\"background-type\";s:0:\"\";s:16:\"background-media\";s:0:\"\";s:12:\"overlay-type\";s:0:\"\";s:13:\"overlay-color\";s:0:\"\";s:15:\"overlay-opacity\";s:0:\"\";s:16:\"overlay-gradient\";s:0:\"\";}s:6:\"tablet\";a:12:{s:16:\"background-color\";s:25:\"var(--ast-global-color-4)\";s:16:\"background-image\";s:0:\"\";s:17:\"background-repeat\";s:6:\"repeat\";s:19:\"background-position\";s:13:\"center center\";s:15:\"background-size\";s:4:\"auto\";s:21:\"background-attachment\";s:6:\"scroll\";s:15:\"background-type\";s:0:\"\";s:16:\"background-media\";s:0:\"\";s:12:\"overlay-type\";s:0:\"\";s:13:\"overlay-color\";s:0:\"\";s:15:\"overlay-opacity\";s:0:\"\";s:16:\"overlay-gradient\";s:0:\"\";}s:6:\"mobile\";a:12:{s:16:\"background-color\";s:25:\"var(--ast-global-color-4)\";s:16:\"background-image\";s:0:\"\";s:17:\"background-repeat\";s:6:\"repeat\";s:19:\"background-position\";s:13:\"center center\";s:15:\"background-size\";s:4:\"auto\";s:21:\"background-attachment\";s:6:\"scroll\";s:15:\"background-type\";s:0:\"\";s:16:\"background-media\";s:0:\"\";s:12:\"overlay-type\";s:0:\"\";s:13:\"overlay-color\";s:0:\"\";s:15:\"overlay-opacity\";s:0:\"\";s:16:\"overlay-gradient\";s:0:\"\";}}"],"footnotes":[""],"_elementor_edit_mode":[""],"_elementor_template_type":[""],"_elementor_data":[""],"_elementor_conditions":["a:0:{}"],"_edit_last":["1"],"rank_math_primary_category":["1"],"_uag_page_assets":["a:9:{s:3:\"css\";s:30185:\".uag-blocks-common-selector{z-index:var(--z-index-desktop) !important}@media (max-width: 976px){.uag-blocks-common-selector{z-index:var(--z-index-tablet) !important}}@media (max-width: 767px){.uag-blocks-common-selector{z-index:var(--z-index-mobile) !important}}\n.uagb-social-share__outer-wrap,.uagb-social-share__wrap{display:flex;align-items:center;justify-content:center}.uagb-social-share__layout-vertical.uagb-social-share__outer-wrap,.uagb-social-share__layout-vertical .uagb-social-share__wrap{flex-direction:column}.uagb-social-share__layout-vertical .wp-block-uagb-social-share-child.uagb-ss-repeater.uagb-ss__wrapper:first-child{margin-top:0 !important}.uagb-social-share__layout-vertical .wp-block-uagb-social-share-child.uagb-ss-repeater.uagb-ss__wrapper:last-child{margin-bottom:0 !important}.uagb-social-share__outer-wrap a.uagb-button__link:focus{box-shadow:none}.uagb-social-share__outer-wrap .uagb-ss__wrapper{padding:0;margin-left:5px;margin-right:5px;transition:all 0.2s;display:inline-flex;text-align:center}.uagb-social-share__outer-wrap .uagb-ss__source-wrap{display:inline-block}.uagb-social-share__outer-wrap .uagb-ss__link{color:#3a3a3a;display:inline-table;line-height:0;cursor:pointer}.uagb-social-share__outer-wrap .uagb-ss__source-icon{font-size:40px;width:40px;height:40px}.uagb-social-share__outer-wrap .uagb-ss__source-image{width:40px}@media (max-width: 976px){.uagb-social-share__layout-horizontal .uagb-ss__wrapper{margin-left:0;margin-right:0}}.uagb-social-share__layout-horizontal .wp-block-uagb-social-share-child.uagb-ss-repeater.uagb-ss__wrapper:first-child{margin-left:0 !important}.uagb-social-share__layout-horizontal .wp-block-uagb-social-share-child.uagb-ss-repeater.uagb-ss__wrapper:last-child{margin-right:0 !important}\n.wp-block-uagb-social-share .uagb-social-share__wrapper{text-decoration:none}.uagb-social-share__wrapper{box-shadow:none}.uagb-social-share__outer-wrap:not(.uagb-social-share__no-label) .uagb-social-share__source-wrap{margin-right:15px}.uagb-social-share__outer-wrap.uagb-social-share__icon-at-top .uagb-social-share__source-wrap{-ms-flex-item-align:flex-start;align-self:flex-start;margin-top:5px}\n.uagb-block-015f0124 .uagb-ss-repeater span.uagb-ss__link{color: #3a3a3a;}.uagb-block-015f0124 .uagb-ss-repeater a.uagb-ss__link{color: #3a3a3a;}.uagb-block-015f0124 .uagb-ss-repeater span.uagb-ss__link svg{fill: #3a3a3a;}.uagb-block-015f0124 .uagb-ss-repeater a.uagb-ss__link svg{fill: #3a3a3a;}.uagb-block-015f0124.uagb-social-share__layout-vertical .uagb-ss__wrapper{margin-left: 0;margin-right: 0;margin-top: 5px;margin-bottom: 5px;}.uagb-block-015f0124.uagb-social-share__layout-vertical .uagb-ss__link{padding: 10px;}.uagb-block-015f0124.uagb-social-share__layout-horizontal .uagb-ss__link{padding: 10px;}.uagb-block-015f0124.uagb-social-share__layout-horizontal .uagb-ss__wrapper{margin-left: 5px;margin-right: 5px;}.uagb-block-015f0124 .wp-block-uagb-social-share-child {border-radius: 0px;}.uagb-block-015f0124 .uagb-ss__source-wrap{width: 30px;}.uagb-block-015f0124 .uagb-ss__source-wrap svg{width: 30px;height: 30px;}.uagb-block-015f0124 .uagb-ss__source-image{width: 30px;}.uagb-block-015f0124 .uagb-ss__source-icon{width: 30px;height: 30px;font-size: 30px;}.uagb-block-015f0124.uagb-social-share__outer-wrap{justify-content: center;-webkit-box-pack: center;-ms-flex-pack: center;-webkit-box-align: center;-ms-flex-align: center;align-items: center;}.uagb-block-44317091.uagb-ss-repeater span.uagb-ss__link{color: #3b5998;}.uagb-block-44317091.uagb-ss-repeater a.uagb-ss__link{color: #3b5998;}.uagb-block-44317091.uagb-ss-repeater span.uagb-ss__link svg{fill: #3b5998;}.uagb-block-44317091.uagb-ss-repeater a.uagb-ss__link svg{fill: #3b5998;}.uagb-block-df693e43.uagb-ss-repeater span.uagb-ss__link{color: #55acee;}.uagb-block-df693e43.uagb-ss-repeater a.uagb-ss__link{color: #55acee;}.uagb-block-df693e43.uagb-ss-repeater span.uagb-ss__link svg{fill: #55acee;}.uagb-block-df693e43.uagb-ss-repeater a.uagb-ss__link svg{fill: #55acee;}.uagb-block-e0123642.uagb-ss-repeater span.uagb-ss__link{color: #bd081c;}.uagb-block-e0123642.uagb-ss-repeater a.uagb-ss__link{color: #bd081c;}.uagb-block-e0123642.uagb-ss-repeater span.uagb-ss__link svg{fill: #bd081c;}.uagb-block-e0123642.uagb-ss-repeater a.uagb-ss__link svg{fill: #bd081c;}.uagb-block-23521e42.uagb-ss-repeater span.uagb-ss__link{color: #0077b5;}.uagb-block-23521e42.uagb-ss-repeater a.uagb-ss__link{color: #0077b5;}.uagb-block-23521e42.uagb-ss-repeater span.uagb-ss__link svg{fill: #0077b5;}.uagb-block-23521e42.uagb-ss-repeater a.uagb-ss__link svg{fill: #0077b5;}@media only screen and (max-width: 976px) {.uagb-block-015f0124.uagb-social-share__layout-vertical .uagb-ss__wrapper{margin-left: 0;margin-right: 0;margin-top: 5px;margin-bottom: 5px;}.uagb-block-015f0124.uagb-social-share__layout-horizontal .uagb-ss__wrapper{margin-left: 5px;margin-right: 5px;}.uagb-block-015f0124.uagb-social-share__outer-wrap{justify-content: center;-webkit-box-pack: center;-ms-flex-pack: center;-webkit-box-align: center;-ms-flex-align: center;align-items: center;}}@media only screen and (max-width: 767px) {.uagb-block-015f0124.uagb-social-share__layout-vertical .uagb-ss__wrapper{margin-left: 0;margin-right: 0;margin-top: 5px;margin-bottom: 5px;}.uagb-block-015f0124.uagb-social-share__layout-horizontal .uagb-ss__wrapper{margin-left: 5px;margin-right: 5px;}.uagb-block-015f0124.uagb-social-share__outer-wrap{justify-content: center;-webkit-box-pack: center;-ms-flex-pack: center;-webkit-box-align: center;-ms-flex-align: center;align-items: center;}}.uagb-cta__outer-wrap .uagb-cta__content,.uagb-cta__outer-wrap a.uagb-cta__block-link span,.uagb-cta__outer-wrap .uagb-cta__content-right .uagb-cta__button-wrapper,.uagb-cta__outer-wrap .uagb-cta-typeof-button,.uagb-cta__outer-wrap .uagb-cta__content-right .uagb-cta__block-link,.uagb-cta__outer-wrap .uagb-cta-with-svg{display:inline-block}.uagb-cta__outer-wrap{display:flex;justify-content:space-between}.wp-block-uagb-call-to-action .uagb-cta__buttons{display:inline-flex}.wp-block-uagb-call-to-action .wp-block-button__link,.wp-block-uagb-call-to-action .ast-outline-button{fill:currentColor;justify-content:center}.uagb-cta__button-link-wrapper,.uagb-cta-second__button{display:inline-flex;align-items:center;word-break:keep-all;width:100%}.uagb-cta__title{padding:0;margin:0;display:block}.uagb-cta__content-right .uagb-cta__button-wrapper{float:right}.uagb-cta__link-wrapper.uagb-cta__block-link-style:empty{display:none}a.uagb-cta__block-link,.entry .entry-content a.uagb-cta__block-link,a.uagb-cta__block-link-wrap,.entry .entry-content a.uagb-cta__block-link-wrap{text-decoration:none}a.uagb-cta__block-link:hover,.entry .entry-content a.uagb-cta__block-link:hover,a.uagb-cta__block-link-wrap:hover,.entry .entry-content a.uagb-cta__block-link-wrap:hover .entry .entry-content a.uagb-cta__block-link:hover{color:inherit}.uagb-cta__content-right{text-align:right;justify-content:flex-end}.uagb-cta__left-right-wrap{width:100%;word-break:break-word}.uagb-cta__icon-position-below-title .uagb-cta__left-right-wrap{display:block;min-width:100%;width:100%}.uagb-cta__icon-position-left .uagb-cta__left-right-wrap,.uagb-cta__icon-position-right .uagb-cta__left-right-wrap{display:flex}.uagb-cta__icon-position-right .uagb-cta__left-right-wrap{justify-content:flex-end}.uagb-cta__block-link-icon-after{margin-left:5px;margin-right:0}.uagb-cta__block-link-icon-before{margin-left:0;margin-right:5px}.uagb-cta__block-link-icon,.uagb-cta__block svg{transition:all 200ms linear}.uagb-cta__block{position:relative}.uagb-cta-typeof-button{line-height:1;text-align:center}.uagb-cta__content-right .uagb-cta__button-link-wrapper,.uagb-cta__content-right .uagb-cta-second__button .uagb-cta__content-right .uagb-cta__block-link,.uagb-cta__content-right.uagb-cta__button-valign-middle .uagb-cta__left-right-wrap{display:flex;align-items:center}.uagb-cta__content-right .uagb-cta__button-link-wrapper,.uagb-cta__content-right .uagb-cta-second__button .uagb-cta__content-right .uagb-cta__block-link{justify-content:center}.uagb-cta__link-wrapper a{box-shadow:none;text-decoration:none}.uagb-cta__block,.uagb-cta__content,.uagb-cta__left-right-wrap{z-index:1}.uagb-cta__block-link{cursor:pointer}.uagb-cta__content-right .uagb-cta__block-link{float:right;padding:10px 14px}a.uagb-cta__block-link-wrap{color:inherit}.uagb-cta__content p:empty{display:none}.uagb-cta__button-type-none .uagb-cta__content{width:100%}.uagb-cta-with-svg{height:14px;width:14px;line-height:14px;vertical-align:middle}.uagb-cta__block svg{display:block;height:inherit;width:inherit}.uagb-cta__button-link-wrapper svg{width:20px;height:20px}.uagb-cta__align-button-after{margin-left:5px}.uagb-cta__align-button-before{margin-right:5px}.uagb-cta__block-link i{font-style:normal}a.uagb-cta__link-to-all{position:absolute;top:0;left:0;width:100%;height:100%;z-index:11}.wp-block-uagb-call-to-action{position:relative}.wp-block-uagb-call-to-action a.uagb-cta__link-to-all{position:absolute;top:0;left:0;width:100%;height:100%;z-index:11}@media only screen and (max-width: 976px){.uagb-cta__content-stacked-tablet,.uagb-cta__content-stacked-tablet .uagb-cta__left-right-wrap{flex-direction:column;text-align:center}.uagb-cta__content-stacked-tablet.uagb-cta__content-right .uagb-cta__button-wrapper{float:none;margin:0 auto}.uagb-cta__content-stacked-tablet .uagb-cta__left-right-wrap .uagb-cta__content{margin-left:0;margin-right:0}.uagb-cta__content-stacked-tablet.uagb-cta__content-right .uagb-cta__left-right-wrap .uagb-cta__content,.uagb-cta__content-stacked-tablet.uagb-cta__content-right .uagb-cta__left-right-wrap .uagb-cta__link-wrapper{width:100% !important}}@media screen and (max-width: 767px){.uagb-cta__content-stacked-mobile,.uagb-cta__content-stacked-mobile .uagb-cta__left-right-wrap{flex-direction:column;text-align:center}.uagb-cta__content-stacked-mobile.uagb-cta__content-right .uagb-cta__button-wrapper{float:none;margin:0 auto}.uagb-cta__content-stacked-mobile .uagb-cta__left-right-wrap .uagb-cta__content{margin-left:0;margin-right:0}.uagb-cta__content-stacked-mobile.uagb-cta__content-right .uagb-cta__left-right-wrap .uagb-cta__content,.uagb-cta__content-stacked-mobile.uagb-cta__content-right .uagb-cta__left-right-wrap .uagb-cta__link-wrapper{width:100% !important}}.uagb-cta__desc p:last-child{margin-bottom:0}\n#uagb-cta-block-.wp-block-uagb-call-to-action .uagb-cta__title{margin-bottom: 10px;}#uagb-cta-block-.wp-block-uagb-call-to-action .uagb-cta__desc{margin-bottom: 10px;}#uagb-cta-block- .uagb-cta__align-button-after{margin-left: 10px;}#uagb-cta-block- .uagb-cta__align-button-before{margin-right: 10px;}#uagb-cta-block-.wp-block-uagb-call-to-action a.uagb-cta__button-link-wrapper > svg{margin-left: 10px;}#uagb-cta-block-.wp-block-uagb-call-to-action a.uagb-cta-second__button > svg{margin-left: 10px;font-size: 14px;width: 14px;height: 14px;line-height: 14px;}#uagb-cta-block- .uagb-cta__content-wrap{text-align: left;}#uagb-cta-block- .uagb-cta__wrap{width: 70%;text-align: left;}#uagb-cta-block-.wp-block-uagb-call-to-action{text-align: left;}#uagb-cta-block- .uagb-cta__left-right-wrap .uagb-cta__content{margin-left: 0px;}#uagb-cta-block- .uagb-cta__buttons{column-gap: 15px;}#uagb-cta-block-.wp-block-uagb-call-to-action {display: flex;justify-content: space-between;}#uagb-cta-block- .uagb-cta__content-right .uagb-cta__left-right-wrap .uagb-cta__content{width: 70%;}#uagb-cta-block- .uagb-cta__content-right .uagb-cta__left-right-wrap .uagb-cta__link-wrapper{width: 30%;}#uagb-cta-block-.wp-block-uagb-call-to-action a.uagb-cta__button-link-wrapper {align-self: center;height: fit-content;margin-left: auto;}#uagb-cta-block-.wp-block-uagb-call-to-action {flex-direction: row;align-items: center;}#uagb-cta-block-.wp-block-uagb-call-to-action.wp-block-button a.uagb-cta-second__button{align-self: center;height: fit-content;}#uagb-cta-block-.wp-block-uagb-call-to-action.wp-block-button a.uagb-cta-second__button:hover{background-color: !important;}#uagb-cta-block-.wp-block-uagb-call-to-action.wp-block-button a.uagb-cta-second__button:focus{background-color: !important;}#uagb-cta-block- .uagb-cta__button-wrapper a.uagb-cta-typeof-button{color: #333;border-style: solid;}#uagb-cta-block-.wp-block-uagb-call-to-action.wp-block-button .uagb-cta__buttons a.uagb-cta__button-link-wrapper.wp-block-button__link{border-style: solid;}#uagb-cta-block-.wp-block-uagb-call-to-action a.uagb-cta-second__button{text-transform: normal;text-decoration: none;font-size: 14px;}@media only screen and (max-width: 976px) {#uagb-cta-block-.wp-block-uagb-call-to-action.uagb-cta__content-stacked-tablet {display: inherit;}#uagb-cta-block-.uagb-cta__content-stacked-tablet .uagb-cta__wrap{width: 100%;}#uagb-cta-block- .uagb-cta__content-right .uagb-cta__left-right-wrap .uagb-cta__link-wrapper{width: 30%;}#uagb-cta-block- .uagb-cta__wrap{text-align: center;}#uagb-cta-block-.wp-block-uagb-call-to-action {flex-direction: column;align-items: center;}}@media only screen and (max-width: 767px) {#uagb-cta-block-.wp-block-uagb-call-to-action.uagb-cta__content-stacked-mobile {display: inherit;}#uagb-cta-block-.uagb-cta__content-stacked-mobile .uagb-cta__wrap{width: 100%;}#uagb-cta-block- .uagb-cta__buttons{justify-content: center;}#uagb-cta-block- .uagb-cta__content-right .uagb-cta__left-right-wrap .uagb-cta__link-wrapper{width: 30%;}#uagb-cta-block- .uagb-cta__wrap{text-align: center;}#uagb-cta-block-.wp-block-uagb-call-to-action {flex-direction: column;align-items: center;}}.uagb-icon-list__wrap{display:flex;align-items:flex-start;justify-content:flex-start}.wp-block-uagb-icon-list-child{padding:0;transition:all 0.2s;display:inline-flex;color:#3a3a3a;align-items:center;text-decoration:none;box-shadow:none}.wp-block-uagb-icon-list-child span.uagb-icon-list__source-wrap{display:block;align-items:center}.uagb-icon-list__source-wrap svg{display:block}.uagb-icon-list__source-image{width:40px}.uagb-icon-list__outer-wrap .uagb-icon-list__content-wrap{color:#3a3a3a;display:flex;align-items:center}\n.wp-block-uagb-icon-list-child{position:relative}.wp-block-uagb-icon-list-child>a{position:absolute;top:0;left:0;width:100%;height:100%}img.uagb-icon-list__source-image{max-width:unset}.wp-block-uagb-icon-list-child .uagb-icon-list__label{word-break:break-word}\n.wp-block-uagb-icon-list.uagb-block-f606f41a .uagb-icon-list__source-image{width: 16px;}.wp-block-uagb-icon-list.uagb-block-f606f41a .wp-block-uagb-icon-list-child .uagb-icon-list__source-wrap svg{width: 16px;height: 16px;font-size: 16px;}.wp-block-uagb-icon-list.uagb-block-f606f41a .wp-block-uagb-icon-list-child .uagb-icon-list__source-wrap{padding: 0px;border-radius: 0px;border-width: 0px;align-self: center;}.wp-block-uagb-icon-list.uagb-block-f606f41a .wp-block-uagb-icon-list-child .uagb-icon-list__label{text-decoration: !important;line-height: em;}.wp-block-uagb-icon-list.uagb-block-f606f41a .uagb-icon-list__wrap{display: flex;flex-direction: column;justify-content: center;-webkit-box-pack: center;-ms-flex-pack: center;-webkit-box-align: flex-start;-ms-flex-align: flex-start;align-items: flex-start;}.wp-block-uagb-icon-list.uagb-block-f606f41a .uagb-icon-list__label{text-align: left;}.wp-block-uagb-icon-list.uagb-block-f606f41a .wp-block-uagb-icon-list-child{text-decoration: !important;line-height: em;}.wp-block-uagb-icon-list.uagb-block-f606f41a.wp-block-uagb-icon-list .wp-block-uagb-icon-list-child{margin-left: 0;margin-right: 0;margin-bottom: 10px;}.wp-block-uagb-icon-list.uagb-block-f606f41a .uagb-icon-list__source-wrap{margin-right: 15px;}.uagb-block-ddf54d80.wp-block-uagb-icon-list-child .uagb-icon-list__source-wrap{background: !important;border-color: !important;}.uagb-block-ddf54d80.wp-block-uagb-icon-list-child:hover .uagb-icon-list__source-wrap{background: !important;border-color: !important;}.uagb-block-b45e4180.wp-block-uagb-icon-list-child .uagb-icon-list__source-wrap{background: !important;border-color: !important;}.uagb-block-b45e4180.wp-block-uagb-icon-list-child:hover .uagb-icon-list__source-wrap{background: !important;border-color: !important;}.uagb-block-6962245c.wp-block-uagb-icon-list-child .uagb-icon-list__source-wrap{background: !important;border-color: !important;}.uagb-block-6962245c.wp-block-uagb-icon-list-child:hover .uagb-icon-list__source-wrap{background: !important;border-color: !important;}@media only screen and (max-width: 976px) {.wp-block-uagb-icon-list.uagb-block-f606f41a .uagb-icon-list__source-image{width: 16px;}.wp-block-uagb-icon-list.uagb-block-f606f41a .wp-block-uagb-icon-list-child .uagb-icon-list__source-wrap svg{width: 16px;height: 16px;font-size: 16px;}.wp-block-uagb-icon-list.uagb-block-f606f41a .wp-block-uagb-icon-list-child .uagb-icon-list__source-wrap {padding: 0px;border-width: 0px;align-self: center;}.wp-block-uagb-icon-list.uagb-block-f606f41a .uagb-icon-list__wrap{display: flex;flex-direction: column;justify-content: center;-webkit-box-pack: center;-ms-flex-pack: center;-webkit-box-align: flex-start;-ms-flex-align: flex-start;align-items: flex-start;}.wp-block-uagb-icon-list.uagb-block-f606f41a.wp-block-uagb-icon-list .wp-block-uagb-icon-list-child{margin-left: 0;margin-right: 0;margin-bottom: 10px;}}@media only screen and (max-width: 767px) {.wp-block-uagb-icon-list.uagb-block-f606f41a .uagb-icon-list__source-image{width: 16px;}.wp-block-uagb-icon-list.uagb-block-f606f41a .wp-block-uagb-icon-list-child .uagb-icon-list__source-wrap svg{width: 16px;height: 16px;font-size: 16px;}.wp-block-uagb-icon-list.uagb-block-f606f41a .wp-block-uagb-icon-list-child .uagb-icon-list__source-wrap{padding: 0px;border-width: 0px;align-self: center;}.wp-block-uagb-icon-list.uagb-block-f606f41a .uagb-icon-list__wrap{display: flex;flex-direction: column;justify-content: center;-webkit-box-pack: center;-ms-flex-pack: center;-webkit-box-align: flex-start;-ms-flex-align: flex-start;align-items: flex-start;}.wp-block-uagb-icon-list.uagb-block-f606f41a.wp-block-uagb-icon-list .wp-block-uagb-icon-list-child{margin-left: 0;margin-right: 0;margin-bottom: 10px;}}.wp-block-uagb-container{display:flex;position:relative;box-sizing:border-box;transition-property:box-shadow;transition-duration:0.2s;transition-timing-function:ease}.wp-block-uagb-container .spectra-container-link-overlay{bottom:0;left:0;position:absolute;right:0;top:0;z-index:10}.wp-block-uagb-container.uagb-is-root-container{margin-left:auto;margin-right:auto}.wp-block-uagb-container.alignfull.uagb-is-root-container .uagb-container-inner-blocks-wrap{display:flex;position:relative;box-sizing:border-box;margin-left:auto !important;margin-right:auto !important}.wp-block-uagb-container .wp-block-uagb-blockquote,.wp-block-uagb-container .wp-block-spectra-pro-login,.wp-block-uagb-container .wp-block-spectra-pro-register{margin:unset}.wp-block-uagb-container .uagb-container__video-wrap{height:100%;width:100%;top:0;left:0;position:absolute;overflow:hidden;-webkit-transition:opacity 1s;-o-transition:opacity 1s;transition:opacity 1s}.wp-block-uagb-container .uagb-container__video-wrap video{max-width:100%;width:100%;height:100%;margin:0;line-height:1;border:none;display:inline-block;vertical-align:baseline;-o-object-fit:cover;object-fit:cover;background-size:cover}.wp-block-uagb-container.uagb-layout-grid{display:grid;width:100%}.wp-block-uagb-container.uagb-layout-grid>.uagb-container-inner-blocks-wrap{display:inherit;width:inherit}.wp-block-uagb-container.uagb-layout-grid>.uagb-container-inner-blocks-wrap>.wp-block-uagb-container{max-width:unset !important;width:unset !important}.wp-block-uagb-container.uagb-layout-grid>.wp-block-uagb-container{max-width:unset !important;width:unset !important}.wp-block-uagb-container.uagb-layout-grid.uagb-is-root-container{margin-left:auto;margin-right:auto}.wp-block-uagb-container.uagb-layout-grid.uagb-is-root-container>.wp-block-uagb-container{max-width:unset !important;width:unset !important}.wp-block-uagb-container.uagb-layout-grid.alignwide.uagb-is-root-container{margin-left:auto;margin-right:auto}.wp-block-uagb-container.uagb-layout-grid.alignfull.uagb-is-root-container .uagb-container-inner-blocks-wrap{display:inherit;position:relative;box-sizing:border-box;margin-left:auto !important;margin-right:auto !important}body .wp-block-uagb-container>.uagb-container-inner-blocks-wrap>*:not(.wp-block-uagb-container):not(.wp-block-uagb-column):not(.wp-block-uagb-container):not(.wp-block-uagb-section):not(.uagb-container__shape):not(.uagb-container__video-wrap):not(.wp-block-spectra-pro-register):not(.wp-block-spectra-pro-login):not(.uagb-slider-container):not(.spectra-image-gallery__control-lightbox):not(.wp-block-uagb-info-box),body .wp-block-uagb-container>.uagb-container-inner-blocks-wrap,body .wp-block-uagb-container>*:not(.wp-block-uagb-container):not(.wp-block-uagb-column):not(.wp-block-uagb-container):not(.wp-block-uagb-section):not(.uagb-container__shape):not(.uagb-container__video-wrap):not(.wp-block-spectra-pro-register):not(.wp-block-spectra-pro-login):not(.uagb-slider-container):not(.spectra-container-link-overlay):not(.spectra-image-gallery__control-lightbox):not(.wp-block-uagb-lottie):not(.uagb-faq__outer-wrap){min-width:unset !important;width:100%;position:relative}body .ast-container .wp-block-uagb-container>.uagb-container-inner-blocks-wrap>.wp-block-uagb-container>ul,body .ast-container .wp-block-uagb-container>.uagb-container-inner-blocks-wrap>.wp-block-uagb-container ol,body .ast-container .wp-block-uagb-container>.uagb-container-inner-blocks-wrap>ul,body .ast-container .wp-block-uagb-container>.uagb-container-inner-blocks-wrap ol{max-width:-webkit-fill-available;margin-block-start:0;margin-block-end:0;margin-left:20px}.ast-plain-container .editor-styles-wrapper .block-editor-block-list__layout.is-root-container .uagb-is-root-container.wp-block-uagb-container.alignwide{margin-left:auto;margin-right:auto}.uagb-container__shape{overflow:hidden;position:absolute;left:0;width:100%;line-height:0;direction:ltr}.uagb-container__shape-top{top:-3px}.uagb-container__shape-bottom{bottom:-3px}.uagb-container__shape.uagb-container__invert.uagb-container__shape-bottom,.uagb-container__shape.uagb-container__invert.uagb-container__shape-top{-webkit-transform:rotate(180deg);-ms-transform:rotate(180deg);transform:rotate(180deg)}.uagb-container__shape.uagb-container__shape-flip svg{transform:translateX(-50%) rotateY(180deg)}.uagb-container__shape svg{display:block;width:-webkit-calc(100% + 1.3px);width:calc(100% + 1.3px);position:relative;left:50%;-webkit-transform:translateX(-50%);-ms-transform:translateX(-50%);transform:translateX(-50%)}.uagb-container__shape .uagb-container__shape-fill{-webkit-transform-origin:center;-ms-transform-origin:center;transform-origin:center;-webkit-transform:rotateY(0deg);transform:rotateY(0deg)}.uagb-container__shape.uagb-container__shape-above-content{z-index:9;pointer-events:none}.nv-single-page-wrap .nv-content-wrap.entry-content .wp-block-uagb-container.alignfull{margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw)}@media only screen and (max-width: 767px){.wp-block-uagb-container .wp-block-uagb-advanced-heading{width:-webkit-fill-available}}.wp-block-uagb-image--align-none{justify-content:center}\n.wp-block-uagb-container.uagb-block-845e6da6 .uagb-container__shape-top svg{width: calc( 100% + 1.3px );}.wp-block-uagb-container.uagb-block-845e6da6 .uagb-container__shape.uagb-container__shape-top .uagb-container__shape-fill{fill: rgba(51,51,51,1);}.wp-block-uagb-container.uagb-block-845e6da6 .uagb-container__shape-bottom svg{width: calc( 100% + 1.3px );}.wp-block-uagb-container.uagb-block-845e6da6 .uagb-container__shape.uagb-container__shape-bottom .uagb-container__shape-fill{fill: rgba(51,51,51,1);}.wp-block-uagb-container.uagb-block-845e6da6 .uagb-container__video-wrap video{opacity: 1;}.wp-block-uagb-container.uagb-is-root-container .uagb-block-845e6da6{max-width: 100%;width: 100%;}.wp-block-uagb-container.uagb-is-root-container.alignfull.uagb-block-845e6da6 > .uagb-container-inner-blocks-wrap{--inner-content-custom-width: min( 100%, 1200px);max-width: var(--inner-content-custom-width);width: 100%;flex-direction: column;align-items: center;justify-content: center;flex-wrap: nowrap;row-gap: 20px;column-gap: 20px;}.wp-block-uagb-container.uagb-block-845e6da6{box-shadow: 0px 0px #00000070 ;padding-top: 10px;padding-bottom: 10px;padding-left: 10px;padding-right: 10px;margin-top: !important;margin-bottom: !important;overflow: visible;order: initial;border-color: inherit;row-gap: 20px;column-gap: 20px;}@media only screen and (max-width: 976px) {.wp-block-uagb-container.uagb-is-root-container .uagb-block-845e6da6{width: 100%;}.wp-block-uagb-container.uagb-is-root-container.alignfull.uagb-block-845e6da6 > .uagb-container-inner-blocks-wrap{--inner-content-custom-width: min( 100%, 1024px);max-width: var(--inner-content-custom-width);width: 100%;}.wp-block-uagb-container.uagb-block-845e6da6{padding-top: 10px;padding-bottom: 10px;padding-left: 10px;padding-right: 10px;margin-top: !important;margin-bottom: !important;order: initial;}}@media only screen and (max-width: 767px) {.wp-block-uagb-container.uagb-is-root-container .uagb-block-845e6da6{max-width: 100%;width: 100%;}.wp-block-uagb-container.uagb-is-root-container.alignfull.uagb-block-845e6da6 > .uagb-container-inner-blocks-wrap{--inner-content-custom-width: min( 100%, 767px);max-width: var(--inner-content-custom-width);width: 100%;flex-wrap: wrap;}.wp-block-uagb-container.uagb-block-845e6da6{padding-top: 10px;padding-bottom: 10px;padding-left: 10px;padding-right: 10px;margin-top: !important;margin-bottom: !important;order: initial;}}.wp-block-uagb-icon svg{width:30px}.uagb-icon-wrapper .uagb-svg-wrapper{transition:box-shadow 0.2s ease}\n .uagb-block-2b67c985.uagb-icon-wrapper{text-align: center;} .uagb-block-2b67c985.uagb-icon-wrapper .uagb-svg-wrapper a{display: contents;} .uagb-block-2b67c985.uagb-icon-wrapper svg{width: 40px;height: 40px;transform: rotate(0deg);box-sizing: content-box;fill: #333;filter: drop-shadow( 0px 0px 0px #00000070 );} .uagb-block-2b67c985.uagb-icon-wrapper .uagb-svg-wrapper{display: inline-flex;padding-top: 5px;padding-right: 5px;padding-bottom: 5px;padding-left: 5px;border-style: default;box-shadow: 0px 0px 0 #00000070 ;} .uagb-block-2b67c985.uagb-icon-wrapper .uagb-svg-wrapper:hover{box-shadow: 0px 0px 0 #00000070 ;} .uagb-block-2b67c985.uagb-icon-wrapper .uagb-svg-wrapper:focus-visible{box-shadow: 0px 0px 0 #00000070 ;}@media only screen and (max-width: 976px) { .uagb-block-2b67c985.uagb-icon-wrapper .uagb-svg-wrapper{display: inline-flex;}}@media only screen and (max-width: 767px) { .uagb-block-2b67c985.uagb-icon-wrapper .uagb-svg-wrapper{display: inline-flex;}} .uagb-block-3c223d05.uagb-icon-wrapper{text-align: center;} .uagb-block-3c223d05.uagb-icon-wrapper .uagb-svg-wrapper a{display: contents;} .uagb-block-3c223d05.uagb-icon-wrapper svg{width: 40px;height: 40px;transform: rotate(0deg);box-sizing: content-box;fill: #333;filter: drop-shadow( 0px 0px 0px #00000070 );} .uagb-block-3c223d05.uagb-icon-wrapper .uagb-svg-wrapper{display: inline-flex;padding-top: 5px;padding-right: 5px;padding-bottom: 5px;padding-left: 5px;border-style: default;box-shadow: 0px 0px 0 #00000070 ;} .uagb-block-3c223d05.uagb-icon-wrapper .uagb-svg-wrapper:hover{box-shadow: 0px 0px 0 #00000070 ;} .uagb-block-3c223d05.uagb-icon-wrapper .uagb-svg-wrapper:focus-visible{box-shadow: 0px 0px 0 #00000070 ;}@media only screen and (max-width: 976px) { .uagb-block-3c223d05.uagb-icon-wrapper .uagb-svg-wrapper{display: inline-flex;}}@media only screen and (max-width: 767px) { .uagb-block-3c223d05.uagb-icon-wrapper .uagb-svg-wrapper{display: inline-flex;}}.wp-block-uagb-container.uagb-block-e5b2e3b1 .uagb-container__shape-top svg{width: calc( 100% + 1.3px );}.wp-block-uagb-container.uagb-block-e5b2e3b1 .uagb-container__shape.uagb-container__shape-top .uagb-container__shape-fill{fill: rgba(51,51,51,1);}.wp-block-uagb-container.uagb-block-e5b2e3b1 .uagb-container__shape-bottom svg{width: calc( 100% + 1.3px );}.wp-block-uagb-container.uagb-block-e5b2e3b1 .uagb-container__shape.uagb-container__shape-bottom .uagb-container__shape-fill{fill: rgba(51,51,51,1);}.wp-block-uagb-container.uagb-block-e5b2e3b1 .uagb-container__video-wrap video{opacity: 1;}.wp-block-uagb-container.uagb-is-root-container .uagb-block-e5b2e3b1{max-width: 100%;width: 100%;}.wp-block-uagb-container.uagb-is-root-container.alignfull.uagb-block-e5b2e3b1 > .uagb-container-inner-blocks-wrap{--inner-content-custom-width: min( 100%, 1200px);max-width: var(--inner-content-custom-width);width: 100%;flex-direction: column;align-items: center;justify-content: center;flex-wrap: nowrap;row-gap: 20px;column-gap: 20px;}.wp-block-uagb-container.uagb-block-e5b2e3b1{box-shadow: 0px 0px #00000070 ;padding-top: 10px;padding-bottom: 10px;padding-left: 10px;padding-right: 10px;margin-top: !important;margin-bottom: !important;overflow: visible;order: initial;border-color: inherit;row-gap: 20px;column-gap: 20px;}@media only screen and (max-width: 976px) {.wp-block-uagb-container.uagb-is-root-container .uagb-block-e5b2e3b1{width: 100%;}.wp-block-uagb-container.uagb-is-root-container.alignfull.uagb-block-e5b2e3b1 > .uagb-container-inner-blocks-wrap{--inner-content-custom-width: min( 100%, 1024px);max-width: var(--inner-content-custom-width);width: 100%;}.wp-block-uagb-container.uagb-block-e5b2e3b1{padding-top: 10px;padding-bottom: 10px;padding-left: 10px;padding-right: 10px;margin-top: !important;margin-bottom: !important;order: initial;}}@media only screen and (max-width: 767px) {.wp-block-uagb-container.uagb-is-root-container .uagb-block-e5b2e3b1{max-width: 100%;width: 100%;}.wp-block-uagb-container.uagb-is-root-container.alignfull.uagb-block-e5b2e3b1 > .uagb-container-inner-blocks-wrap{--inner-content-custom-width: min( 100%, 767px);max-width: var(--inner-content-custom-width);width: 100%;flex-wrap: wrap;}.wp-block-uagb-container.uagb-block-e5b2e3b1{padding-top: 10px;padding-bottom: 10px;padding-left: 10px;padding-right: 10px;margin-top: !important;margin-bottom: !important;order: initial;}}\";s:2:\"js\";s:2054:\"document.addEventListener(\"DOMContentLoaded\", function(){ var ssLinksParent = document.querySelector( '.uagb-block-015f0124' );\nssLinksParent?.addEventListener( 'keyup', function ( e ) {\nvar link = e.target.closest( '.uagb-ss__link' );\nif ( link && e.keyCode === 13 ) {\n\thandleSocialLinkClick( link );\n}\n});\n\nssLinksParent?.addEventListener( 'click', function ( e ) {\nvar link = e.target.closest( '.uagb-ss__link' );\nif ( link ) {\n\thandleSocialLinkClick( link );\n}\n});\n\nfunction handleSocialLinkClick( link ) {\nvar social_url = link.dataset.href;\nvar target = \"\";\nif ( social_url == \"mailto:?body=\" ) {\n\ttarget = \"_self\";\n}\nvar request_url = \"\";\nif ( social_url.indexOf(\"\/pin\/create\/link\/?url=\") !== -1 ) {\n\trequest_url = social_url + encodeURIComponent( window.location.href ) + \"&media=\" + 'https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/PCBA-Purchasing-Cost-Analysis-and-Price-Variance-Method.webp';\n} else {\n\trequest_url = social_url + encodeURIComponent( window.location.href );\n}\nwindow.open( request_url, target );\n}\n\t\t\t\twindow.addEventListener( 'DOMContentLoaded', () => {\n\t\t\t\t\tconst blockScope = document.querySelector( '.uagb-block-2b67c985' );\n\t\t\t\t\tif ( ! blockScope ) {\n\t\t\t\t\t\treturn;\n\t\t\t\t\t}\n\n\t\t\t\t\tconst anchorElement = blockScope.querySelector('a');\n\t\t\t\t\tif (!anchorElement) {\n\t\t\t\t\t\treturn;\n\t\t\t\t\t} \n\n\t\t\t\t\t \n\t\t\t\t\tblockScope.addEventListener('keydown', (event) => {\n\t\t\t\t\t\tif ( 13 === event.keyCode || 32 === event.keyCode ) {\n\t\t\t\t\t\t\tevent.preventDefault();\n\t\t\t\t\t\t\t \n\t\t\t\t\t\t\tanchorElement.click();\t\n\t\t\t\t\t\t}\n\t\t\t\t\t} );\n\t\t\t\t} );\n\t\t\t\t\t\t\twindow.addEventListener( 'DOMContentLoaded', () => {\n\t\t\t\t\tconst blockScope = document.querySelector( '.uagb-block-3c223d05' );\n\t\t\t\t\tif ( ! blockScope ) {\n\t\t\t\t\t\treturn;\n\t\t\t\t\t}\n\n\t\t\t\t\tconst anchorElement = blockScope.querySelector('a');\n\t\t\t\t\tif (!anchorElement) {\n\t\t\t\t\t\treturn;\n\t\t\t\t\t} \n\n\t\t\t\t\t \n\t\t\t\t\tblockScope.addEventListener('keydown', (event) => {\n\t\t\t\t\t\tif ( 13 === event.keyCode || 32 === event.keyCode ) {\n\t\t\t\t\t\t\tevent.preventDefault();\n\t\t\t\t\t\t\t \n\t\t\t\t\t\t\tanchorElement.click();\t\n\t\t\t\t\t\t}\n\t\t\t\t\t} );\n\t\t\t\t} );\n\t\t\t });\";s:18:\"current_block_list\";a:22:{i:0;s:14:\"core\/paragraph\";i:1;s:12:\"core\/heading\";i:2;s:10:\"core\/image\";i:3;s:9:\"core\/list\";i:4;s:14:\"core\/list-item\";i:5;s:9:\"core\/html\";i:6;s:11:\"core\/search\";i:7;s:10:\"core\/group\";i:8;s:17:\"core\/latest-posts\";i:9;s:20:\"core\/latest-comments\";i:10;s:13:\"core\/archives\";i:11;s:15:\"core\/categories\";i:12;s:10:\"core\/embed\";i:13;s:17:\"uagb\/social-share\";i:14;s:23:\"uagb\/social-share-child\";i:15;s:19:\"uagb\/call-to-action\";i:16;s:14:\"uagb\/icon-list\";i:17;s:20:\"uagb\/icon-list-child\";i:18;s:14:\"uagb\/container\";i:19;s:9:\"uagb\/icon\";i:20;s:17:\"core\/social-links\";i:21;s:16:\"core\/social-link\";}s:8:\"uag_flag\";b:1;s:11:\"uag_version\";s:10:\"1776063796\";s:6:\"gfonts\";a:0:{}s:10:\"gfonts_url\";s:0:\"\";s:12:\"gfonts_files\";a:0:{}s:14:\"uag_faq_layout\";b:0;}"],"_elementor_page_assets":["a:0:{}"],"_uag_css_file_name":["uag-css-4692.css"],"_uag_js_file_name":["uag-js-4692.js"]},"uagb_featured_image_src":{"full":["https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/PCBA-Purchasing-Cost-Analysis-and-Price-Variance-Method.webp",800,600,false],"thumbnail":["https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/PCBA-Purchasing-Cost-Analysis-and-Price-Variance-Method-150x150.webp",150,150,true],"medium":["https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/PCBA-Purchasing-Cost-Analysis-and-Price-Variance-Method-300x225.webp",300,225,true],"medium_large":["https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/PCBA-Purchasing-Cost-Analysis-and-Price-Variance-Method-768x576.webp",768,576,true],"large":["https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/PCBA-Purchasing-Cost-Analysis-and-Price-Variance-Method.webp",800,600,false],"1536x1536":["https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/PCBA-Purchasing-Cost-Analysis-and-Price-Variance-Method.webp",800,600,false],"2048x2048":["https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/PCBA-Purchasing-Cost-Analysis-and-Price-Variance-Method.webp",800,600,false],"trp-custom-language-flag":["https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/PCBA-Purchasing-Cost-Analysis-and-Price-Variance-Method-16x12.webp",16,12,true]},"uagb_author_info":{"display_name":"Philifast","author_link":"https:\/\/flj-pcb.com\/es\/author\/2475017442jygmail-com\/"},"uagb_comment_info":0,"uagb_excerpt":"When we analyze procurement costs using a procurement cost index and by looking at related commodity prices, the main goal […]","_links":{"self":[{"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/posts\/4692","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/comments?post=4692"}],"version-history":[{"count":1,"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/posts\/4692\/revisions"}],"predecessor-version":[{"id":4696,"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/posts\/4692\/revisions\/4696"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/media\/4694"}],"wp:attachment":[{"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/media?parent=4692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/categories?post=4692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/flj-pcb.com\/es\/wp-json\/wp\/v2\/tags?post=4692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}