...人工的价格差异(Price variance)和效率差异(Efficiency variance); (4)计算变动间接费用的耗费/ 开支差异(Spending variance) 和效率差异(Efficiency variance); (5)计算固定间接费用的弹性预算差异,耗费差异和产量差异(Production-volume variance);...
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... simulated cost 模拟成本 spending variance,expenditure variance 开支差异 subsidiary 明细账 ...
基于7个网页-相关网页
ERP基础之专业名词解释 ... 1 simulated cost 模拟成本 2 spending variance,expenditure variance 开支差异 3 subsidiary 明细账 ...
基于2个网页-相关网页
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