A volume variance may result from such factors as failure to maintain an even flow of work, machine breakdowns or repairs causing work stoppages, and failure to obtain enough sales orders to the factory operating at the expected level of operations.

• 差异产生的因素有工作流程的不畅、机器故障或维修导致工作停顿及不能获得达到期望生产水平的订单等。