抛弃了“材料成本差异”概念的束缚，从实际应用的角度出发，给该科目予以诠释。
Out of the bind of the concept of "materials cost variance", from the practical point, to analyse the course, so as to make it simple, evident and easy to be grasped.
从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。
By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.
由于材料成本的巨大差异，致使做成的产品差距也是十分的大。
Due to the huge difference in material costs, resulting in the product gap is also very large.
不间断的关注成本核算，材料成本和制造费用。分析实际成本和标准成本差异的原因。
Continuously reviews the cost calculation. Material costs and manufacturing costs, analyze the cost difference with stranded cost and actual cost.
原材料、制造费用，人工及管理费用等总成本分摊至一个单位，主要用于库存估值及利润差异分析。
The total of raw materials, labor and overhead costs is allocated to a single unit. It is mainly used in inventory valuation and margin variance analysis.
为了尽快得知成本差异，材料的价格差异在购买时便可计算。
In order to determine the variance as soon as possible, the material price variance is calculated at the time of purchase.
为了尽快得知成本差异，材料的价格差异在购买时便可计算。
In order to determine the variance as soon as possible, the material price variance is calculated at the time of purchase.
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