Spending Variance is the difference between the fixed overhead incurred and the fixed overhead budgeted.
支出差异指的是实际发生的固定间接费用与预算的固定间接费用之间的差额。
Spending Variance The difference between the fixed overhead incurred and the fixed overhead budgeted.
固定间接费用耗费差异实际发生的固定间接费用与预算的固定间接费用之间的差额。
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.
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。
Inventory management, including monthly inventory and variance analysis, overhead application to inventory, accurate valuation of inventories and review obsolescence provision.
库存管理，包括每月库存量和差异分析，确保库存计价的准确性，跟踪和报销呆滞品。
Conduct and perform to analyze both in direct material and indirect material usages report, labor efficiency report, overhead evaluation, finding the variance problem and raised to company management.
编制并分析直接及间接原材料使用报告、人工效率报告，间接费用分析，发现问题的差异并上报至公司管理层。
Conduct and perform to analyze both in direct material and indirect material usages report, labor efficiency report, overhead evaluation, finding the variance problem and raised to company management.
编制并分析直接及间接原材料使用报告、人工效率报告，间接费用分析，发现问题的差异并上报至公司管理层。
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