Cost Difference Analysis of Financial Management

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财务管理的成本差异分析

Research on Statistics and Application / 2020,2(2): 53-58 / 2020-06-12 look

1918

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Authors: 付磊
Information:
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云南大学，昆明
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Keywords: 成本差异；同度量因素；媒介
Cost variance; Measurement of factor; Media
Abstract: 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 analysis the cost of direct materials, direct labor cost, variable manufacturing overhead costs, and fixed manufacturing overhead cost clearly.
DOI: https://doi.org/10.35534/rsa.0202008c
Cite: 付磊．财务管理的成本差异分析［J］．统计与应用研究，2020，2（2）：53-58．