固定制造费用差异
固定制造费用差异-
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 .
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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 .
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固定制造费用耗量差异
Fixed overhead quantity variance