摘要
On the base of budget or plan information, comparing with actual results, making variance analysis, finding real reasons behind variance, this is important way of control and also important function of budget. However, without consideration of changes of environment, there are some limitations for static variance analysis with benchmark of plan data. Adjusting for benchmark according to actual condition, then doing variance analysis, these will improve utilization of variance analysis. Adjusted benchmark is often known as authorized cost/profit. For different understanding for authority concept, with RCA＇s （the abbreviation for Resource Consumption Accounting） view and numerical examples, this paper brings out the concept of consumption rate variance to promoting deeper understanding and analyzing reasons behind variance.
