现代成本作为企业重要的发展目标。在探讨用标准成本进行预算与控制,以达到降本增效之目的。直接材料、直接人工和变动制造费用都属于变动成本,其成本差异分析的基本方法相同。由于它们的实际成本高低取决于实际用量和实际价格,标准成本的高低取决于标准用量和标准价格,所以其成本差异可以归结为价格脱离标准造成的价格差异与用量脱离标准造成的数量差异两类。 Modern cost as an important business development goals. In discussing the use of standard costs for budget and control, in order to achieve the purpose of reducing costs and increasing efficiency. Direct materials, direct labor and variable manufacturing costs are variable costs, and the basic method of cost variance analysis is the same. Because their actual costs depend on the actual amount and the actual price, the standard cost depends on the standard amount and the standard price, so the cost difference can be attributed to the price deviation from the standard caused by the price difference and the amount of standard deviation caused by the number of two categories .