[经] variation from budgeted cost
piān lí yù suàn de chéng běn chā yì ㄆㄧㄢ ㄌㄧˊ ㄩˋ ㄙㄨㄢˋ ㄉㄜ˙ ㄔㄥˊ ㄅㄣˇ ㄔㄚ ㄧˋ