| 基于统计学观点的成本差异计算分析 |
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| 引用本文： | 王增慧.基于统计学观点的成本差异计算分析[J].商丘职业技术学院学报,2012,11(6):37-38. |
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| 作者姓名： | 王增慧 |
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| 作者单位： | 商丘职业技术学院,河南商丘,476000 |
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| 摘 要： | 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。
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| 关 键 词： | 成本差异 同度量因素 媒介 |
Cost Variance Analysis Based on the View of Statistics |
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| WANG Zeng-hui.Cost Variance Analysis Based on the View of Statistics[J].Journal of Shangqiu Vocational and Technical College,2012,11(6):37-38. |
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| Authors: | WANG Zeng-hui |
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| Institution: | WANG Zeng-hui(Shangqiu Vocational and Technical College,Shangqiu476000,China) |
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| Abstract: | 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. |
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| Keywords: | cost variance measurement of factor media |
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