制造费用差异是指为完成实际产量或作业量而实际发生的制造费用与按标准分配的制造费用之间的差额。制造费用的标准成本的制订，通过按其成本性态分别变动制造费用和固定制造费用两个部分进行，故对制造费用差异的计算分析也须分开进行。
制造费用差异（manufacturing expenses variance）指为完成实际产量或作业量而实际发生的制造费用与按标准分配的制造费用之间的差额。
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...orders ; expense standing order standing order 制造费用差异 manufacturing expenses variance ; factory expenses variance ; factory overhead expense variance 间接制造费用 overhead ; manufacturingoverheadexpenses ..
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... factory overhead expense variance 制造费用差异 trim overhead expense 削减管理费用 administrative overhead expense 间接管理费用 ...
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可控制制造费用差异 controllable factory overhead variance
可控制造费用差异 Controllable manufacturing overhead variance
制造费用效率差异 Overhead Efficiency Variance ; variable overhead efficiency variance ; VOEV
制造费用效能差异 manufacturing overhead efficiency variance
制造费用预算差异帐户 [会计] factory expense budget variation account
制造费用耗费差异 manufacturing overhead spending variance
变动制造费用价格差异 variable overhead price variance
变动制造费用数量差异 variable overhead quantity variance
制造费用效率差异帐户 [会计] factory expense efficiency variation account
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.
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。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
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.
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