The paper concludes that earned value method can be applied in the analysis of the total cost variance in land development and consolidation projects.

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。

Disposition of standard cost variance

标准成本差异的处理

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

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

Analysts say economies of scale and other cost advantages could allow them to tender bids at half the cost of rivals, which include Siemens, Alstom and Kawasaki.

分析师称，规模经济和其他成本优势或可使他们能以对手一半的成本进行投标，其竞争对手包括西门子（Siemens）、阿尔斯通（Alstom）和川崎重工（Kawasaki）。

In 15 minutes per week, you could prepare most of these things at half the cost. Making them yourself also allows you near-total control of what you and your children eat.

每星期，你只要花上15分钟，就能够用一半的价钱做好平时所吃的大部分食物。自己做，还能让你基本掌控你和孩子们的饮食。

In 2008 its Dongguan factories made clothes at half the cost of its facilities in Malaysia and Thailand but that gap has since disappeared.

2008年，该公司在东莞的服装厂的生产成本是马来西亚和泰国工厂的一半，但如今这种差距已经消失了。

How would you feel when told that your salary would be cut by35% each year or the company would find new replacements at half your cost?

如果您被告知您的工资每年被减掉35%或准备招聘薪资比您低一半的新人，您会做何感想？

Wang Lin was told about a health care project that provides treatment at half the cost or less, depending on the needs of the patient.

王林被告知有一项医疗保健工程，这个工程视病人的需要提供一半或更少一些的治疗费用。

Thereby, they've accepted financial responsibility for a wedding they never planned, but will still participate in at half the cost.

这样一来，他们就要承担一场不是他们自己策划的婚礼的所有费用，不过金额可能只有原价的一半。

The Smiths got treatment at half the cost.

史密斯家花了一半的费用得到了治疗。

Sell the fund at fee rates that are below cost;

以低于成本的销售费率销售基金；

Selling products at prices below cost without any justifiable cause;

没有正当理由，以低于成本的价格销售商品；

Otherwise, we'll find ourselves selling at below cost!

否则，我们将发现我们以低于成本销售。

The Sale Performance below Cost in the View of Antitrust Law

反垄断法视野中的低于成本价销售行为

Company without cost advantage and industry benefit will not survive in future.

所以，那些既无成本优势又无产业优势的企业将无法生存。

The project without cost estimate and benefit analysis is often out of control.

未进行成本估算和效益分析就进行软件项目开发，往往会导致项目失控。

My services to the king have not been without cost.

我对国王的服务是有代价的。

about 2000 libraries let students use Tutor.com without cost.

约2000家图书馆也供学生免费使用Tutor.com。