Materials cost variance 材料成本差异
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
Comparing to traditional economy analysis technology, standard cost management focus on analyzing cost variance and it is better for controlling cost.
与传统的成本分析技术相比,标准成本管理着眼于差异分析、将形成成本差异的责任落实到责任人,从而更有利于成本控制。
参考来源 - 电网企业标准成本管理研究 （研究生论文）·2,447,543篇论文数据，部分数据来源于NoteExpress
The paper concludes that earned value method can be applied in the analysis of the total cost variance in land development and consolidation projects.
研究结论：挣值法可运用于土地开发整理工程成本偏差分析。
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。
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。
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