Keywords:
Cost variance; Measurement of factor; Media
成本差异;同度量因素;媒介
Abstract:
Cost variance analysis of financial management is difficult, through
measurement of factor analysis method in statistics we can analysis the cost of
direct materials, direct labor cost, variable manufacturing overhead costs, and fixed
manufacturing overhead cost clearly.
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。