In Part Four, it summarizes the application significance of responsibility cost variance, the possible upcoming problems and solving countermeasure.

1、

Disposition of standard cost variance

标准成本差异的处理

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2、

Service department allocated cost variance

辅助部门费用摊配差异；辅助生产部门费用分配差异

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3、

Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.

固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。

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4、

Studying on Calculating Analysis Method of Cost Variance

成本差异计算分析方法刍议

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5、

Analysts say economies of scale and other cost advantages could allow them to tender bids at half the cost of rivals, which include Siemens, Alstom and Kawasaki.

分析师称，规模经济和其他成本优势或可使他们能以对手一半的成本进行投标，其竞争对手包括西门子（Siemens）、阿尔斯通（Alstom）和川崎重工（Kawasaki）。

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6、

In 15 minutes per week, you could prepare most of these things at half the cost. Making them yourself also allows you near-total control of what you and your children eat.

每星期，你只要花上15分钟，就能够用一半的价钱做好平时所吃的大部分食物。自己做，还能让你基本掌控你和孩子们的饮食。

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7、

In 2008 its Dongguan factories made clothes at half the cost of its facilities in Malaysia and Thailand but that gap has since disappeared.

2008年，该公司在东莞的服装厂的生产成本是马来西亚和泰国工厂的一半，但如今这种差距已经消失了。

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8、

How would you feel when told that your salary would be cut by35% each year or the company would find new replacements at half your cost?

如果您被告知您的工资每年被减掉35%或准备招聘薪资比您低一半的新人，您会做何感想？

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9、

Wang Lin was told about a health care project that provides treatment at half the cost or less, depending on the needs of the patient.

王林被告知有一项医疗保健工程，这个工程视病人的需要提供一半或更少一些的治疗费用。

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10、

Thereby, they've accepted financial responsibility for a wedding they never planned, but will still participate in at half the cost.

这样一来，他们就要承担一场不是他们自己策划的婚礼的所有费用，不过金额可能只有原价的一半。

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11、

The Smiths got treatment at half the cost.

史密斯家花了一半的费用得到了治疗。

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12、

Sell the fund at fee rates that are below cost;

以低于成本的销售费率销售基金；

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13、

Selling products at prices below cost without any justifiable cause;

没有正当理由，以低于成本的价格销售商品；

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14、

Otherwise, we'll find ourselves selling at below cost!

否则，我们将发现我们以低于成本销售。

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15、

The Sale Performance below Cost in the View of Antitrust Law

反垄断法视野中的低于成本价销售行为

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16、

Company without cost advantage and industry benefit will not survive in future.

所以，那些既无成本优势又无产业优势的企业将无法生存。

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17、

The project without cost estimate and benefit analysis is often out of control.

未进行成本估算和效益分析就进行软件项目开发，往往会导致项目失控。

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18、

My services to the king have not been without cost.

我对国王的服务是有代价的。

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19、

about 2000 libraries let students use Tutor.com without cost.

约2000家图书馆也供学生免费使用Tutor.com。

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20、

Simulation results demonstrate that the cost of the ground-holding model can be controlled by quantificationally analyzing the cost of flight delays.

仿真结果表明，对航班延误成本进行定量分析，能够更有效地控制航班延误的地面等待成本。

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