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单词 MATERIALS QUANTITY VARIANCE
释义

In a manufacturing operation this is material’s standard cost minus material used actual cost. A company calculates that the materials needed to manufacture one of its products costs $5, as an example. The actual cost during a certain period is $6. The company discovers that The materials quantity variance is $1 times the number of units manufactured.

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更新时间:2024/10/27 7:31:28