Most of the controllable variance normally relates to the cost of the variable factory overhead items. This is because there is usually little or no variation in the fixed factory overhead costs.

 
  • 大多數控制差異與組成制造費用的變動(dòng)項目的成本差異有關(guān),因為固定制造費用通常變化不大甚至沒(méi)有變化。
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