Comparing to traditional economy analysis technology, standard cost management focus on analyzing cost variance and it is better for controlling cost.
标准成本管理是一种将成本计算和成本控制相结合的成本管理系统，包括制定标准成本、计算和分析成本差异、处理成本差异三个部分。
The material price variance measures the difference between the actual cost of material and the standard cost expected to be paid for the material.
材料的价格差异是材料的实际价格与预期的标准价格之间的差额。
The material price variance measures the difference between the actual cost of material and the standard cost expected to be paid for the material.
材料的价格差异是材料的实际价格与预期的标准价格之间的差额。
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