A volume variance may result from such factors as failure to maintain an even flow of work, machine breakdowns or repairs causing work stoppages, and failure to obtain enough sales orders to the factory operating at the expected level of operations.

 
  • 差異產(chǎn)生的因素有工作流程的不暢、機器故障或維修導致工作停頓及不能獲得達到期望生產(chǎn)水平的訂單等。
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