price variances 中文意思是什麼
price variances
解釋
有兩種基本的差異-
Companies divide flexible budget variances for direct materials and direct labor into price and efficiency ( quantity ) variances
公司將直接材料，直接人工的彈性差異分為價格和效率差異。 -
Also, price and efficiency vari ? ances often are linked ; in such cases, the total effect on the compa ? ny ' s costs is moire meaningful than are individual variances
另外，價格和效率差異經常存在一定聯系，在這種情況下，研究公司成本的總影響比單獨研究個別差異更有意義。
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