Spending Variance is the difference between the fixed overhead incurred and the fixed overhead budgeted.
支出差异指的是实际发生的固定间接费用与预算的固定间接费用之间的差额。
2
Spending Variance The difference between the fixed overhead incurred and the fixed overhead budgeted.
固定间接费用耗费差异实际发生的固定间接费用与预算的固定间接费用之间的差额。
3
The total of raw materials, labor and overhead costs is allocated to a single unit. It is mainly used in inventory valuation and margin variance analysis.