An adverse direct material cost variance will always be a combination of an favourable material price variance and an adverse material usage variance.. always??不一定啊..不过要是按照题目就是当 material price variance 为 favourable时material usage 会增加..应该是这样,价格便宜,消耗量就大.... | 
发表于 2007-11-27 16:16
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