standard cost variance

Many companies compute a total variance between actual overhead cost incurred and standard overhead cost applied to production.

许多公司都会计算实际的制造费用与标准的制造费用之间的总差异。

It is clear that labour cost variance arises due to the actual hours differing from the standard hours and the actual wage rate differing from the standard wage rate.

显而易见，劳务费用差异的产生是由于实际工时不等于标准工时，而实际工资率也不等于标准工资率所致。

Standard cost management is the complete system that combines costing and cost controlling, it divides into three parts& establishing standard cost, costing and analyzing cost variance and dealing with cost variance.

标准成本管理是一种将成本计算和成本控制相结合的成本管理系统，包括制定标准成本、计算和分析成本差异、处理成本差异三个部分。

Responsible for maintaining costing systemsystem, include standard cost, cost variance analysis etc. Prepare the costing vouchers.

独立完成成本核算工作, 编制成本相关的凭证;负责标准成本的建立和更新.

Disposition of standard cost variance

标准成本差异的处理

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.