Standard cost adjustment variance标准成本调整差异
Cost Bucket Variance批成本变异
Cost Volume Variance及成本数量差异
cost center variance成本中心差异
Cost price variance称为成本价格差异
fixed cost spending variance固定成本支出差异
Cost Schedule Variance差异
Cost Variance-CV费用偏差
direct material cost variance翻译;直接原材料成本差异
Comparing to traditional economy analysis technology, standard cost management focus on analyzing cost variance and it is better for controlling cost.
与传统的成本分析技术相比,标准成本管理着眼于差异分析、将形成成本差异的责任落实到责任人,从而更有利于成本控制。
参考来源 - 榆天化20万吨/年甲醇技改项目的管理与费用/进度跟踪分析