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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,勞務費用差異的產生是由於實際工時不等於標準工時,而實際工資率也不等於標準工資率所致。
- 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麼因素導致的。
- Analyze earned value calculations, including budgeted cost of work performed (BCWP), schedule variance (SV), and cost variance percent (CV%). 分析盈餘分析計算,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. 由於人民幣的幣值沒有影響到其餘80%25商品的成本,匯率的變化對產品價格產生的影響是很小的。
- 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:任務中已完成工作量的預算成本(BCWP)和其已完成工作量的實際成本(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. 如果車間作為一個成本中心,在實際成本和計劃成本之間的製造成本差異便是衡量車間及其經理績效的依據。
- 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. 包裝食品製造商未必會降低價格,因為農產品成本依然比較高,他們依舊想方設法重建越來越小的利潤空間。
- The cost variance is due to the schedule variance 成本變更因進度變更而起
- service department allocated cost variance 輔助部門費用攤配差異,輔助生產部門費用分配差異
- 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. 一些公司編製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上銷售的季節。
- By monitoring cost variances regularly, you can take steps to ensure that your project stays close to its budget. 通過定期監視成本差異,可以採取措施確保項目接近預算。
- Review and analyze standard cost variances, identifying corrective action where appropriate. 審核並分析標準成本參數,採取適當的糾正行為。
- 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有輸入某個資源的費率,就不能查看該資源的成本差異。
- Far from falling, the price of commodity go on rising. 非但沒有下降,商品的價格還繼續上升。
- 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題。