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It is clear that labour cost variance arises due to the actual hours differing from the standard hours and the actual wage rate differing from the standard wage rate. 显而易见,劳务费用差异的产生是由于实际工时不等于标准工时,而实际工资率也不等于标准工资率所致。
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。
Analyze earned value calculations, including budgeted cost of work performed (BCWP), schedule variance (SV), and cost variance percent (CV%). 分析盈余分析计算,包括已完成工作的预算成本(BCWP)、日程差异(SV)和成本差异百分比(CV%25)。
It's this difference, or cost variance (CV: The difference between the budgeted cost of work performed [BCWP] on a task and the actual cost of work performed [ACWP]. 这种差异(或成本差异(CV:任务中已完成工作量的预算成本(BCWP)和其已完成工作量的实际成本(ACWP)之间的差异。
If the plant is operated as a cost center, manufacturing cost variance between actual cost and standard/planned cost, are used to help measure performance. 如果车间作为一个成本中心,在实际成本和计划成本之间的制造成本差异便是衡量车间及其经理绩效的依据。
Responsible for setting up and maintaining costing system manually and in ERP system, include standard cost, cost variance analysis etc. 独立完成成本核算工作，建立工厂标准成本控制系统，负责标准成本的建立和更新。
The cost variance is due to the schedule variance 成本变更因进度变更而起
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
planned cost variance of materials 材料计划成本差异
cost variance of semi-finished goods 半成品成本差异
Some companies prepare an income statement for management that highlights standard cost variances. 一些公司编制反映标准成本差异的损益表。
By monitoring cost variances regularly, you can take steps to ensure that your project stays close to its budget. 通过定期监视成本差异,可以采取措施确保项目接近预算。
Review and analyze standard cost variances, identifying corrective action where appropriate. 审核并分析标准成本参数,采取适当的纠正行为。
For instance, if you didn't enter pay rates for a resource before you saved the baseline, you won't be able to view cost variances for that resource. 例如,如果在保存比较基准前没有输入某个资源的费率,就不能查看该资源的成本差异。
She reckoned she had cut her cost by half. 她估计她减少了一半的费用。
She skirted round the problem of the high cost. 她避而不谈巨额费用问题。
The cost of travel to the far east is prohibitive. 到远东旅游的费用高的令人不敢问津。
In point of cost, we'll have to discuss it at the next meeting. 至于费用方面，我们只好留到下次会议再讨论。
His parents balk at the cost of the guitar he want. 他想要那个吉他，但他父母看到吉他的价格却踌躇不决。
He put the telephone bill down as a business cost. 他把电话费用作为办公费记下。