查询词典 cost variance

In monthly closing, calculate cost of goods sold and allocate variance between actual and standard cost to COGS and inventory.

在月结时，负责计算已销货物成本并在已销货物和期末库存之间分配标准成本和实际成本之间的差异。

Because the actual cost is less than standard cost, the variance is favorable.

因为实际成本比标准成本更少，方差是有利的。

Be responsible for establishing and monitoring standard cost system, monthly product cost calculation, variance analysis.

负责建立和监测标准成本系统，月度产品成本计算及差异分析。

Standard cost system, monthly product cost calculation, variance analysis.

负责建立和监测标准成本系统，月度产品成本。。。

O For production variances (target cost version 1 and 3) and the total variance (target cost version 0), the basis of comparison is the yield.

o 产品变式（目标成本版本1和3）和总计变式（目标变式0），比较基础是产量。

In order to deal with the exchange of different calculating models, the collaborative resource account and collaborative cost object account are established. 3. Based on the multistage ABC calculating model, the dissertation researches the cost-volume-profit analysis, capacity loss analysis and variance analysis methods and their applications. The dissertation founds a multi-product activity-based CVP analysis model with activity capacity constraints, and discusses the solution of the model and its application in production.

在作业成本要素建模的基础上，提出了多阶段作业成本核算模型的建模约束规则，研究了基于规则的作业成本核算模型完整性以及环形分配的检查算法，提出了分配层次概念和环形分配的分配方法，给出了计算当前分配层次的算法和针对模型总体的核算算法，通过设立协作资源账户和协作成本对象账户解决了模型之间的交流。

Study of managerial accounting concepts; costs classification; cost-volume-profit analysis; cost ration; standard costs and variance analysis; budgeting; costs analysis for decision making and operation evaluation.

本课程主要研究管理会计的概念，成本分类、费用及利润分析、费用定量、标准成本与方差分析、预算成本与成本统计。

It is known theoretically that to the variational problem with weak constraints in cost functional J, its Euler equation can be discreted into difference format, by using matrix theory and difference method of partial differential equation we know that there exists optimal selection of weight factors in the cost functional under the condition of minimal variance between analysis field and ideal field.

从理论上可知，对于目标泛函J带有约束条件的变分问题，将其Euler方程离散成差分形式，利用矩阵理论和偏微分方程的差分方法，则目标泛函的权重因子，在分析场和理想场的最小方差意义下存在最优选取。

Which differs significantly from the current consortial licenses for electronic resources. Our simulation results of a numerical example demonstrate that the formation mechanism with proposed bidding and egalitarian sharing formulas can ensure the stability of a consortium. This, however, cannot be accomplished by using procedures prevailing in today's consortia. As for the cost allocation among member libraries, the egalitarian sharing formulas also offer lower variance in budgeting compared with other cost sharing methods.

数值模拟结果显示，此种基於竞标与合作赛局精神之结盟机制与成本分摊方式，能确保想要订购电子资源之图书馆都能在联盟之内，达成联盟之稳定性，这是目前图书馆联盟采行之作业方式无法达到的；另外，所采用之成本分摊计算方式较其他的方法所得到之预算结余的变异程度小，显示具有不错的公平效果。

A variance is the difference between an actual cost and its corresponding standard cost.

一个方差是在一个实际成本和它的对应标准成本之间的差额。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。