成本会计直接人工成本差异(direct labor variance) 直接材料成本差异(direct material variance) 在产品计价(work-in-process costing) 联产品成本计算(joint products costing) 生产成本汇总程序(accumulation process of procl
成本会计直接人工成本差异(direct labor variance)直接材料成本差异(direct material variance)在产品计价(work-in-process costing)联产品成本计算(joint products costing)生产成本汇总程序(accumulation process of procluction cost)制造费用差异(manufacturing