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- direct material cost variance 直接原材料成本差异
- direct material cost percentage rate [经] 直接原料成本百分率
- Opinion on Material Cost Variance Calculation and Accounting 材料成本差异率的计算与会计处理之我见
- The Disscussion About the Subject of "Materials Cost Variance" 谈谈"材料成本差异"科目
- Therefore, just like the direct material variance, when the labor cost for a task differs from standard, the direct labor variance can be divided into a labor efficiency variance and a labor rate variance. 正像直接材料差异那样,对一项工作的实际成本与标准成本之间的比较,直接人工成本也可以分成工时量差异和工资率差异两部分来分析。
- Because factory overhead are incurred for the benefit of all jobs and cannot be related directly to any one job, to allocate overhead to jobs must relate overhead to another variable such as direct labor costs or direct materials costs. 因为制造费用是为生产所有产品而产生的,分配到各批产品一般按直接工资、直接材料。
- material cost variance 原材料成本差异
- How much would a suit made of this material cost? 用这种料子做的一套衣服要多少钱?
- How much will a suit made of this material cost ? 用这种料子做的一套衣服要多少钱?
- How much will a suit make of this material cost? 这种材料的箱子一个多少钱呢?
- direct material cost 直接原料成本
- direct material cost method 按直接原材料费用分摊间接费用法
- Monitor and direct material planner on JIT material pulling. 监控和指导物料计划员实施JIT物料拉动。
- direct material cost budget [经] 直接材料成本预算
- Conduct and perform to analyze both in direct material and indirect material usages report, labor efficiency report, overhead evaluation, finding the variance problem and raised to company management. 编制并分析直接及间接原材料使用报告、人工效率报告,间接费用分析,发现问题的差异并上报至公司管理层。
- materials cost variance 材料成本差异
- Energy and raw material costs are skyrocketing. 能量和原材料价格飞涨。
- Prime costs represent the costs of direct material and of direct labor. 主要成本中包含了直接材料和直接人工费用。
- 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. 显而易见,劳务费用差异的产生是由于实际工时不等于标准工时,而实际工资率也不等于标准工资率所致。
- When a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it. 分析成本差异,分析的人员应弄清楚差异是什么因素导致的。