Materials cost variance 材料成本差异

Direct materials price variance 直接材料价格差异

materials usage variance 材料耗用差异

materials usage price variance 材料耗用价格差异 ; 材料消费价格差异

Direct materials quantity variance 直接材料数量差异

materials price variance ratio 材料价格差异率

materials price variance 材料价格差异

Cost variance of materials 材料成本差异

planned cost variance of materials 材料计划成本差异

indirect materials use variance 间接材料用量差异