论文部分内容阅读
“定两头、求中间”标准成本差异分析方法是一种全新的成本分析计算方法,它克服了传统的分析方法中公式多且复杂、难于记忆和计算的缺点,只利用一套通用的公式便可以解决所有成本项目的标准成本差异的分析,尤其是对于固定制造费用的标准成本差异的分析,利用这种方法更能突出的显示该方法的优点,笔者通过固定制造费用成本差异分析两种方法的比较让读者体验轻松解题的快乐。
The standard cost difference analysis method is a new cost analysis and calculation method, which overcomes the shortcomings of the traditional analytical methods that the formula is complex and difficult to remember and calculate. Only a set of common The formula can solve the analysis of the standard cost difference of all the cost items, especially for the analysis of the standard cost difference of the fixed manufacturing cost. By using this method, the advantages of the method can be more prominent. The author analyzes the difference of the fixed manufacturing cost by two Comparison of methods allows readers to experience the joy of easy solution to problems.