If the plant is operated as a cost center, manufacturing cost variance between actual cost and standard/planned cost, are used to help measure performance.

 
  • 如果車(chē)間作為一個(gè)成本中心,在實(shí)際成本和計劃成本之間的制造成本差異便是衡量車(chē)間及其經(jīng)理績(jì)效的依據。
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