成本差异分析

在对流程节点成本分析的基础上，通过流程节点的成本差异分析这个工具实现基于流程节点的成本控制模式。

On the basis of analysis process node 's cost , the article applies the cost variance analysis methods to establish the mode of cost control based on the process node .

结合成本管理的实际情况，利用统计指数分析原理，对传统的成本差异分析内容与方法进行了分析、调整与完善。

According to the actual of cost management , the content and method of the traditional cost variance analysis are adjusted and perfected by use of statistical index analysis principle .

成本差异分析与成本动因分析的比较研究

The Comparison Study on the Cost Difference Analysis and the Cost Driver Analysis

油气断块成本差异分析与控制方法研究

Study on the method of oil / gas-bearing block cost difference analysis and control

普通高等院校理工农林类与文法财经类学生培养成本差异分析高等教育学生培养成本核算的思索

An Analysis of the Higher School Student Fostering Cost Checks On Difference in Educational Cost between Science Students and Arts Students

最后对费用计划执行的结果，通过成本差异分析法进行比较和评价，提出费用管理措施。

Finally , by cost differentia analysis approach , it provides cost management measures to execution results after the contrast and assessment .

成本差异分析是比较实际成本和标准成本、确认差异及解释差异的根源。

Variance analysis is a systematic process of comparing actual costs and standard costs , identifying variances , and interpreting the source of each variance .

然后，基于统计学原理中的因素分析法建立了成本差异分析模型，主要对施工过程中的机械使用费进行全面详细的分析，提出如何才能有效控制和降低机械使用费。

Adopting complication analytical method to analyse the factors of the cost difference in detail and build model . The emphasis is on the control and analyse of mechanical cost .

成本差异分析以及成本管理，消除了非增值作业、流程再造、绩效评估等带来的成本计算误差，为烟草配送中心多元化发展提供准确、充分的成本信息和数据支撑。

Furthermore , the cost difference analysis and run costing management are used to eliminate the non-increment activity , rebuild the processing flow , evaluate the performance , and supply the exact cost data for the multi-development of the tobacco distribution centre .

提出了成本差异分析和成本动因分析两种成本分析和控制的理论，同时举出了相应的实践方法&标准成本法和作业成本法。

This paper puts forward two proposals of cost analysis and control , the cost difference analysis and the cost driver analysis . At the same time , it gives the corresponding practical application method , Standard Costing and Activity Based Costing .

利润、销售、成本差异系统分析

The Systematic Analysis of Profit , Sale and Cost Difference

成本差异计算分析方法刍议

Studying on Calculating Analysis Method of Cost Variance

通过实例计算，对混合使用情况下的成本差异计算分析作一些初步探讨。

Through examples , this paper makes fundamental studies on calculation and analysis of cost difference in mixed usage .

分析成本差异，分析的人员应弄清楚差异是什么因素导致的。

When a cost variance occurs , the person in charge should examine the variance to determine the factors that may have caused it .

分析成本差异，分析的人员应弄清楚差异是什么因素导致的。那个小布什曼向四周望望，以弄清楚那儿确实没有人。

When a cost variance occurs , the person in charge should examine the variance to determine the factors that may have caused it . The little Bushman looked round to make sure that nobody was there .

已有文献在暗含假定企业永续经营的前提下，通过比较价格折扣时采取追加订货与不追加订货两种策略的总成本差异，分析了如何确定采购商的追加订货量。

The existing literatures propose how to determine the superaddition order when the price is discounted through comparing the total costs of superaddition ordering policy and non - superaddition ordering policy . The assumption of permanent working of the company is implied .

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。

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

通过对各具体成本差异的详细分析，管理人员可据以采取相应措施，继续获得节约差异，或努力减少超支差异。

By systematically analyzing individual variances carefully , managers may be able to improve performance by continuing activities that result in favorable variances and modifying other activities to eliminate or reduce unfavorable variances .

最后从思想观念创新、组织机构建立、制度创新、标准成本及其成本差异分析等方面讨论了以成本管理为中心的加强高校资金管理的几点措施。

Finally , the problem of how to emphasize fund management of the college is discussed through the following aspects : the conception and system creativity , the establishment of a new organization , the standard cost and the analysis of the cost difference .

浅议标准成本制度的差异的分析

Preliminary Analyses of the Differences of Standard Cost System

对此我们可以从产业竞争力的两个来源即成本与差异化进行分析。

We can analyze it in two origins of industrial competence such as cost and difference .

分析了如何编制作业预算，如何制订标准作业成本制度和进行差异分析。

Author analyze how to write the budget based activity-based costing , and how to write standard activity cost , and how to analyze .

本文简要介绍了价值链理论、基本框架和分析方法，并结合钢铁企业实例，对企业进行了内部成本分析、差异化分析和行业价值链分析，旨在帮助企业获取竞争优势。

This paper provides a concise introduction of the fundamental framework and the analytical methodology of the value-chain theory , which may assist the enterprise to gain the advantage in the competition through demonstrating the internal cost analysis , the difference analysis and the industry-value-chain analysis .

第二，实行标准成本控制，进行成本差异分析。

Secondly , carry out standard cost control and analyses cost variation .

反馈控制通过分析实际成本与成本计划的差异，分析和调查原因，以找到降低成本的方法。

And feed-back control , which analyses the variances between the effective cost and the planned cost , investigates the variances in order to find the way to cut cost .

作业成本控制流程包括成本控制标准的制定、成本差异计算与分析、作业中心业绩考核和作业管理。

The theory of Activity-Based Control include several aspects , such as the establishment of cost control standard , calculation and analysis of the costing variances , the performance evaluation of Activity Center and Activity-Based management .

紧紧围绕成本核算、成本预测、成本决策、成本计划、成本差异分析等5大功能模块，对实现一个完整意义上的成本管理系统进行了初步探讨。

Tight and tight around the Cost Check , Cost Estimate , Cost Decision , Cost Plan , Cost Difference Analysis etc. five greatest function modules , made some first step study of putting a complete Cost Management System into practice .

并且将该模型应用到GW物业服务企业成本管理中，重新设计物业成本核算体系，通过作业成本差异分析，确定成本降低的重点环节，证明了新体系对于物业成本信息正确性和全面性的保证。

Moreover , the model was applied to the cost management of GW realty service enterprise . A new property cost accounting calculates system was established . In addition , carrying on the different analysis and evaluation of activity costing , the key links of cost reduction was determined .

通常情况下，标准成本系统有以下三个组成部分：标准的建立、实际成本的计算及成本差异分析。

In general , a standard cost system consists of three basic activities . They are ( 1 ) standards setting , ( 2 ) accumulation of actual costs , and ( 3 ) variance analysis .

第一部分从总体上阐述了西方标准成本制度的理论知识，即标准成本制度的形成和发展、基本理论原理、标准成本的制定、成本差异分析及其账务处理；

The first part generalizes the basic theories of the western standard cost system .