问题
问答题 简答题
什么是固定制造费用生产能力利用程度差异?
答案
参考答案:是指固定制造费用按应耗的标准小时数(预定分配率)计算的分配数与固定制造费用预算数之间的差额。该项差异是由预计业务量的变动而引起的,所反映的是计划生产能力的利用程度,只有通过对业务量的控制才能控制。
什么是固定制造费用生产能力利用程度差异?
参考答案:是指固定制造费用按应耗的标准小时数(预定分配率)计算的分配数与固定制造费用预算数之间的差额。该项差异是由预计业务量的变动而引起的,所反映的是计划生产能力的利用程度,只有通过对业务量的控制才能控制。
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