Materials cost variance 材料成本差异 ; 资料成本差别 ; 质料成本差异 ; 材料本钱差别
cost variance analysis [会计] 成本差异分析
standard cost variance [会计] 标准成本差异
Cost Variance-CV 费用偏差
direct labor cost variance 直接人工成本差异 ; 直接人工成本变异数
direct material cost variance 直接原材料成本差异
Cost variance of materials 材料成本差异
planned cost variance of materials 材料计划成本差异
When a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it.
分析成本差异,分析的人员应弄清楚差异是什么因素导致的。
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。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
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