variance of material cost的意思|示意

By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.

从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。

The material price variance measures the difference between the actual cost of material and the standard cost expected to be paid for the material.

材料的价格差异是材料的实际价格与预期的标准价格之间的差额。