direct labor variance 直接人工成本差异 ; 直接人工差异
Labor Rate Variance 工资率差异 ; 人工工资率差异
labor efficiency variance 人工效率差异
labor quantity variance 人工数量差异
direct labor cost variance 直接人工成本差异 ; 直接人工成本变异数
Direct labor rate variance 直接人工工资率差异 ; 直接人工费率差异
labor time variance 人工工时差异 ; 人工时间差异
direct labor efficiency variance 直接人工效率差异
labor usage variance 人工用量差异
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。
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。
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