cost variance
英 [kɒst ˈveəriəns]
美 [kɔːst ˈveriəns]
成本差异；成本差额
双语例句
- For example, a metric that does not correlate to the project cost or duration cannot aid in assessing the variance reduction in the iterations.
例如，与项目成本或持续时间无关的度量标准不能帮助评估迭代中的方差削减。 - 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。 - When a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it. The little Bushman looked round to make sure that nobody was there.
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。那个小布什曼向四周望望，以弄清楚那儿确实没有人。 - Understand and apply the principles and procedures of Silver Bus financial policy regarding cost, calculation and internal income statement including the variance reporting.
理解并运用公司财务政策中与成本计算和内部损益表相关的原则和程序，包括差异报告。 - Disposition of standard cost variance
标准成本差异的处理 - On the basis of analysis process node's cost, the article applies the cost variance analysis methods to establish the mode of cost control based on the process node.
在对流程节点成本分析的基础上，通过流程节点的成本差异分析这个工具实现基于流程节点的成本控制模式。 - 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。 - This paper mainly concerns about the performance of timing estimation algorithm of two kinds of cost function: the mini-mum average variance and maximization output energy in PAM modulation.
本文主要对PAM调制方式下定时估计算法中最小化均方差和最大化输出能量代价函数性能进行分析研究。 - Service department allocated cost variance
辅助部门费用摊配差异；辅助生产部门费用分配差异 - The paper concludes that earned value method can be applied in the analysis of the total cost variance in land development and consolidation projects.
研究结论：挣值法可运用于土地开发整理工程成本偏差分析。 - Wear points of the die sections must be inserted for economical maintenance, replacement cost, and adjustability for stock variance.
所有模具入子耐磨的地方必须使用镶嵌以方便经济的□□□，置换以及根据料厚的变化调整能力。 - The third part has analyzed Shandong with Jiangsu Province utilize FDI respect produce reason of disparity, including cost variance, market difference, gathering effect difference, policy and government difference, geographical position and cultural difference.
第三部分分析了山东省和江苏省利用外商直接投资方面产生差距的原因，包括成本差异、市场差异、集聚效应差异、政策和政府管理差异及地理区位和文化差异； - One model is risk-averse wholesaler seeking least variance of inventory cost under acceptable inventory cost, the other model is risk averse wholesaler seeking least inventory cost under acceptable inventory variance.
风险规避型分销商在可接受的库存成本方差基础上追求库存成本最小的模型。 - Through the application of ABC's method of the automobile frame department, it compare different cost accounting systems in the automobile frame department, analyses the cost variance of the products, and finds out the questions existing in management now.
通过车架作业部ABE方法的运用，对车架作业部不同成本核算体系进行比较，分析产品成本差异，揭示现有成本管理中存在的问题。 - The results show that for all conditions of retailer cost information sharing, the profits of retailers are directly proportional to the cost variance of the retailers and inversely proportional to the substitution coefficient and correlation coefficient of the products.
结果表明：在各种信息共享组合下，各零售商的收益与零售商成本方差成正比例关系，与零售商所售产品的替代系数成反比例关系，与零售商间成本的相关系数成反比例关系； - Studying on Calculating Analysis Method of Cost Variance
成本差异计算分析方法刍议 - On production stage, apply thought of ABC to calculate the product cost, and use the method of activity difference variance analysis to control product cost;
三在生产制造阶段，运用作业成本思想计算产品成本，并采用作业差异分析法控制企业的产品成本； - According to the theory of management, interim cost variance being expense and closing cost variance being capital shall be a more adequate method.
基于管理上的要求，比较适宜的方法是期中差异费用化处理，而期末差异资产化处理。 - Material cost variance calculation and accounting has a bearing not only on whether it can correctly calculate the cost of production and sale, but also on whether it can objectively evaluate enterprise's management and administration accomplishment.
材料成本差异的计算与会计处理不仅关系到能否正确地计算产品生产成本与销售成本，而且还关系到能否客观地评价企业经营管理绩效。 - Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。 - With cost information sharing, the manufacturer's profit is directly proportional to the cost variance of the retailers and the correlation coefficient of the products.
当信息共享存在时，供应商的收益与零售商成本方差、零售商间成本的相关系数成正比例关系。 - By means of the definition for construction cost matrix variance, this paper makes a through study from the horizontal-vertical aspects.
文章通过时工程成本矩阵自由度的定义，纵横两个方向对此进行了深入研究。 - According to the actual of cost management, the content and method of the traditional cost variance analysis are adjusted and perfected by use of statistical index analysis principle.
结合成本管理的实际情况，利用统计指数分析原理，对传统的成本差异分析内容与方法进行了分析、调整与完善。 - Systematic explanation and statement of the necessity, inevitability of the finance holding group and its internal relationship have been made in such new institutional economics theories as combined big enterprise theory, dealing cost theory, consign-agent theory, system variance theory, etc.
新制度经济学的联合大企业理论、交易成本理论、委托&代理理论、制度变迁理论等对金融控股集团存在的必要性、必然性及集团内部关系等都有着较为系统的阐释。 - The theory basement of the emergency and development of micro-credit includes the financial repression theory, financial deepening theory, incomplete competition theory, transaction cost theory, and institution variance theory.
小额信贷产生和发展的理论基础包括金融抑制理论，金融深化理论，不完全竞争理论，交易费用理论以及制度变迁理论。 - In Part Four, it summarizes the application significance of responsibility cost variance, the possible upcoming problems and solving countermeasure.
第四部分，对责任成本差异作业法的应用意义、可能遇到的问题及解决对策做了总结。 - In order to reduce prediction cost and to make classification model embrace variance information on feature dimension, a new Ellipsoid-plane classification approach is proposed in this paper. It is a two-stage supervised method, which uses elliptic surface and plane as reference surfaces for classification.
为了达到减小预测开销，同时又使模型兼备包含数据在特征维上方差信息的特点，本文提出了一种新的椭球-平面分类法，它是一个两阶段的监督型分类方法。 - Standard cost management is the complete system that combines costing and cost controlling, it divides into three parts& establishing standard cost, costing and analyzing cost variance and dealing with cost variance.
标准成本管理是一种将成本计算和成本控制相结合的成本管理系统，包括制定标准成本、计算和分析成本差异、处理成本差异三个部分。 - In the heredity algorithm implementation, gene as well as fitness degree and cost functions are designed, single-point cross and variance operation have been improved, scale and generation number had been fixed on.
文中设计了遗传算法的基因、适应度函数及成本函数，改进了单点交叉以及变异操作，确定了种群规模及遗传代数，并最终编程实现了排课算法。 - In Part Two, this paper discusses how to integrate the standard cost and responsibility cost. It further discusses on responsibility cost variance method, which regard standard cost as benchmark, using the method of reorganizing the duties of each responsibility center.
第二部分，论述如何将标准成本和责任成本融合，探索一条以标准成本为标杆，理清责任中心职责的方法，即责任成本差异法。