cost variance analysis
英 [kɒst ˈveəriəns əˈnæləsɪs]
美 [kɔːst ˈveriəns əˈnæləsɪs]
成本差异分析
双语例句
- Check, calculate and update item cost of inventory, responsible also for inventory valuation and variance analysis.
负责库存成本的审核、计算和更新，执行库存的估价和差异分析。 - 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。 - In general, a standard cost system consists of three basic activities. They are ( 1) standards setting, ( 2) accumulation of actual costs, and ( 3) variance analysis.
通常情况下，标准成本系统有以下三个组成部分：标准的建立、实际成本的计算及成本差异分析。 - 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； - 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。 - 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。