固定制造费用是指在生产制造业，为制造产品所付出的固定成本费用。
固定制造费用(Fixed Factory Overhead) 固定制造费用是指不随业务量增减而增减的费用，其中，人工固定制造费用如劳保费用等是由于人派生的固定制造费用，由机器设备派...
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固定制造费用标准 [工经] fixed manufacturing overhead standard
固定制造费用明细表 [会计] schedule of fixed overhead charges
固定制造费用成本差异 Standard Factory Overhead Cost Variance
固定制造费用分析内容包括费用绝对额开支状况分析和费用产出效益分析。
The analysis of fixed manufacturing cost includes:the analysis of absolute cost and the analysis of profits from the cost.
假设被保险人并无期间费用及固定制造费用的节省，被保险人也并未解雇其产线工人。
I assume that the Insured did not have any savings in Period Expense as well as fixed manufacturing overhead. Nor did the Insured layoff their workers.
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.
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