controllable variance
英 [kənˈtrəʊləbl ˈveəriəns]
美 [kənˈtroʊləbl ˈveriəns]
可控制差异
双语例句
- The controllable variance is the difference between the overhead budgeted at the operating level achieved and overhead actually incurred.
控制差异是指实际制造费用与标准产量的预算制造费用的差额。 - To determine the effects of these two factors, the factory overhead can be expressed as the sum of a volume variance and a controllable variance.
考察此二因素对制造费用的影响，可将制造费用从产量差异和控制差异两方面来分析。 - We may measure the performance of the profit center or its manager by means of the controllable income variance that is the difference between the actual and planned number of the controllable income.
我们可以利用可控收益实际数与计划数的偏差来评价利润中心及其经理的绩效。