基于统计学观点的成本差异计算分析

Cost Variance Analysis Based on the View of Statistics

财务管理中的成本差异分析是个难点,通过统计学中的同度量因素分析方法就很清晰的对直接材料成本、直接人工成本、变动制造费用成本和固定制造费用成本进行分析。

Cost variance analysis of financial management is difficult, through measurement of factor analysis method in statistics we can a- nalysis the cost of direct materials, direct labor cost, variable manufacturing overhead costs, and fixed manufacturing overhead cost clearly.