1.
Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor.
制造费用差异比直接材料差异和直接人工差异更难理解。
2.
At the end of a cost period, the difference between overhead applied and overhead actually incurred is the factory overhead variance.
制造费用差异是期末分配的制造费用和实际发生的制造费用的差额。
3.
fixed overhead quantity variance
固定制造费用耗量差异
4.
factory expense efficiency variation account
制造费用效率差异帐户
5.
variable overhead price variance
变动制造费用价格差异
6.
factory expense budget variation account
制造费用预算差异帐户
7.
The controllable variance is the difference between the overhead budgeted at the operating level achieved and overhead actually incurred.
控制差异是指实际制造费用与标准产量的预算制造费用的差额。
8.
controllable factory overhead variance
可控制间接制造费差异
9.
To determine the effects of these two factors, the factory overhead can be expressed as the sum of a volume variance and a controllable variance.
考察此二因素对制造费用的影响,可将制造费用从产量差异和控制差异两方面来分析。
10.
On the Different Treatments of the Errors in the Planned Overhead Rates in China and in the US;
中美制造费用计划分配差异处理的启示
11.
The volume variance is the difference between the amount of overhead budgeted at the actual operating level achieved during the period and the standard amount of overhead charged to production during the period.
产量差异是在预算条件下某实际产量的制造费用与分配的标准制造费用的差额。
12.
The controllable overhead variance indicates management' s ability to keep the factory overhead cost within the limits set forth in the budget.
制造费用的控制差异体现了管理当局将制造费用控制在预算之内的能力。
13.
To effectively control and manage engineering expense to contribute favorable or zero manufacturing variations.
有效地控制和管理工程费用,争取制造成本差异控制在零或节余.
14.
Many companies compute a total variance between actual overhead cost incurred and standard overhead cost applied to production.
许多公司都会计算实际的制造费用与标准的制造费用之间的总差异。
15.
Tentative Ideas of Reform on the Teaching of Regular Production Cost Variance Calculation Method;
固定制造费用成本差异计算方法教学的改革设想
16.
OVA [overhead variance analysis ]
间接费用差异分析［
17.
An analysis on the regional disparity of transaction cost and its forming mechanism in China;
中国交易费用水平的地区差异及其形成机制
18.
service department allocated cost variance
辅助部门费用摊配差异;辅助生产部门费用分配差异