ABC only apply to the calculation of the manufacturing expense, even though it has great potentiality.

虽然作业成本法有较大的应用潜能，但仅仅还是应用于制造费用的确定。

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Pneumatic chute is a kind of conveying equipments for solid powder and granule and has large scope of application, simple structure and low manufacturing expense.

气力流槽是一种常用的固体粉料、粒料的输送设备。它适用范围广，结构简单，制造价格低廉。

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By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.

从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。

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MPs also concluded the bundling together of train manufacture and financing in large procurement exercises would skew the market towards larger multinational firms, possibly at the expense of excellence in train design and domestic manufacturing.

BBC: Bombardier report: Credit rating 'settled rail deal'