英语词汇“materials quantity variance (MQV)”的翻译、意思、用法、释义-英汉经管词典

单词	materials quantity variance (MQV)
释义	materials quantity variance (MQV) Definition The difference between the standard cost and the actual cost of materials used in a manufacturing operation. For example, suppose a company calculates that the cost of materials needed to manufacture one of its products is $5. It discovers that the actual cost during a certain period is $6. The materials quantity variance is $1 times the number of units manufactured.
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