标准成本差异

标准成本差异的处理

Disposition of standard cost variance

当运用标准成本差异来评估业绩时，总裁们应谨慎从事。

Executives should use caution when using standard cast variances to evaluate performance .

一些公司编制反映标准成本差异的损益表。

Some companies prepare an income statement for management that highlights standard cost variances .

当输入收到商品的发票时，webERP会报告新的成本与标准成本的差异。

The system reports variances against these standard costs when invoices are entered against suppliers for the goods received .

浅议标准成本制度的差异的分析

Preliminary Analyses of the Differences of Standard Cost System

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 .

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 .

标准成本系统中成本差异的分配与改进建议

The Improving Suggestion and Distribution of Difference in Cost in the System of Standard Cost

本文以作业成本管理理念为基础，从标准成本的确定和差异计算与分析两大部份进行论述。

This article take the operation cost management as a foundation , calculates and analyzes the standard cost determination and the bias .

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 .