... overhead spending variance 间接费用开支差异 overhead variance 间接费用差异 overhead volume variance 间接费用数量差异 ...
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fixed overhead variance 固定间接费差异
variable overhead variance 变动间接费差异
controllable factory overhead variance 可控制制造费用差异
Total-overhead variance 全部间接费用差异
departmental overhead variance 部门共同成本差异
manufacturing overhead variance 制造间接费用差异
ova overhead variance analysis 间接费用差异分析
net positive overhead variance 正数净共同成本差异
net negative overhead variance 负数净共同成本差异
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。
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