cost variance

Disposition of standard cost variance

标准成本差异的处理

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。

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。

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。

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。

Studying on Calculating Analysis Method of Cost Variance

成本差异计算分析方法刍议