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- It is clear that labour cost variance arises due to the actual hours differing from the standard hours and the actual wage rate differing from the standard wage rate. 顯而易見(jiàn),勞務(wù)費用差異的產(chǎn)生是由于實(shí)際工時(shí)不等于標準工時(shí),而實(shí)際工資率也不等于標準工資率所致。
- When a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it. 分析成本差異,分析的人員應弄清楚差異是什么因素導致的。
- Analyze earned value calculations, including budgeted cost of work performed (BCWP), schedule variance (SV), and cost variance percent (CV%). 分析盈余分析計算,包括已完成工作的預算成本(BCWP)、日程差異(SV)和成本差異百分比(CV%25)。
- Because the Renminbi currency value has not affected other 80% commodity cost, the exchange rate change the influence which produces to the product price is very small. 由于人民幣的幣值沒(méi)有影響到其余80%25商品的成本，匯率的變化對產(chǎn)品價(jià)格產(chǎn)生的影響是很小的。
- It's this difference, or cost variance (CV: The difference between the budgeted cost of work performed [BCWP] on a task and the actual cost of work performed [ACWP]. 這種差異(或成本差異(CV:任務(wù)中已完成工作量的預算成本(BCWP)和其已完成工作量的實(shí)際成本(ACWP)之間的差異。
- 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。
- Responsible for setting up and maintaining costing system manually and in ERP system, include standard cost, cost variance analysis etc. 獨立完成成本核算工作，建立工廠(chǎng)標準成本控制系統，負責標準成本的建立和更新。
- And packaged food manufacturers are unlikely to lower prices because commodity costs remain relatively high and they are still trying to rebuild eroded margins. 包裝食品制造商未必會(huì )降低價(jià)格，因為農產(chǎn)品成本依然比較高，他們依舊想方設法重建越來(lái)越小的利潤空間。
- The cost variance is due to the schedule variance 成本變更因進(jìn)度變更而起
- service department allocated cost variance 輔助部門(mén)費用攤配差異,輔助生產(chǎn)部門(mén)費用分配差異
- planned cost variance of materials 材料計劃成本差異
- cost variance of semi-finished goods 半成品成本差異
- Some companies prepare an income statement for management that highlights standard cost variances. 一些公司編制反映標準成本差異的損益表。
- May be the season for this commodity on our market. 五月份是這種商品在我方市場(chǎng)上銷(xiāo)售的季節。
- By monitoring cost variances regularly, you can take steps to ensure that your project stays close to its budget. 通過(guò)定期監視成本差異,可以采取措施確保項目接近預算。
- Review and analyze standard cost variances, identifying corrective action where appropriate. 審核并分析標準成本參數,采取適當的糾正行為。
- For instance, if you didn't enter pay rates for a resource before you saved the baseline, you won't be able to view cost variances for that resource. 例如,如果在保存比較基準前沒(méi)有輸入某個(gè)資源的費率,就不能查看該資源的成本差異。
- Far from falling, the price of commodity go on rising. 非但沒(méi)有下降，商品的價(jià)格還繼續上升。
- She reckoned she had cut her cost by half. 她估計她減少了一半的費用。
- She skirted round the problem of the high cost. 她避而不談巨額費用問(wèn)題。
