固定制造费用

固定制造费用耗量差异

Fixed overhead quantity variance

固定制造费用明细表

Schedule of fixed overhead charges

改进固定制造费用分析方法的思考

Ponderations on the Improvement of Fixed Manufacturing Cost Analysis

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。

Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control .

固定制造费用分析内容包括费用绝对额开支状况分析和费用产出效益分析。

The analysis of fixed manufacturing cost includes : the analysis of absolute cost and the analysis of profits from the cost .

本文阐述了固定制造费用成本差异计算的现行方法及其缺欠、改革的设想和改革所带来的益处。

In view of it this article discusses the current methods , its disadvantages , tentative ideas of reform as well as the benefit of reform .