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- Resource based overhead efficiency variance 基于资源的制造费用效率差异
- variable overhead efficiency variance 变动间接费用效率差异
- manufacturing overhead efficiency variance 制造费用效能差异
- overhead efficiency variance [经] 间接费用(制造费用)效率差异
- overhead volume efficiency variance [经] 间接费用数量效率差异
- This concept also called labor usage variance, labor efficiency variance or labor time variance. It results from using more or less labor than standard for the output produced. 工时率差异也叫工时用量差异、工时效率、工时差异。该指标取决于完工产品所耗工时与标准工时的多少的比较。
- An efficiency variance reveals the effect on total cost of using more or less input than the quantity allowed by the flexible bud-get for actual output. 效率差异反映了相对于实际生产所发生的投入量多余或少于弹性预算的规定量时总成本的变化情况。
- 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。
- In examining efficiency variance it is unlikely that the true causes will be established absolutely and evaluated accurately,but it is necessary to determine if the variance is due to an incorrect allocation of standard hours or the actual performance. 在复核功效差异时,不可能绝对确定真正的原因,也不可能准确予以估算,但必须弄清楚差异是否来源于标准工时分配不当和执行有误,是否来源于管理或实际执行。
- indirect lacor efficiency variance [经] 间接劳务效率差异
- direct labor efficiency variance [经] 直接人工效率差异
- The overhead costs are ridiculously expensive. 日常开支太高了。
- Seagulls were circling overhead. 海鸥在头顶山盘旋。
- Her overhead smash went out of the court. 她的高手扣球打出了场外。
- A flock of wild geese flew overhead. 一群野鹅从头顶飞过。
- The airplane was immediately overhead. 飞机几乎就在正上方。
- Resource and outside processing efficiency variance, calculation 资源和外协处理效率差异,计算
- I can hear a plane flying overhead. 我听到一架飞机正从上空飞过。
- The city has decided to do away with overhead wires. 那个城市决定取消架在空中的电线指将把电线埋入地下。
- We must improve our efficiency as soon as possible. 我们必须尽快地提高工作效率。
