标准成本差异是指产品的实际成本与产品的标准成本之间的差额。
不间断的关注成本核算，材料成本和制造费用。分析实际成本和标准成本差异的原因。
Continuously reviews the cost calculation. Material costs and manufacturing costs, analyze the cost difference with stranded cost and actual cost.
这种结构往往使组织过于注重成本和生产标准化产品，而忽略了不同类型客户的需求差异。
It often leads organisations to be too cost-conscious, to create standardised products and to ignore the needs of different types of customer.
标准成本管理是一种将成本计算和成本控制相结合的成本管理系统，包括制定标准成本、计算和分析成本差异、处理成本差异三个部分。
Comparing to traditional economy analysis technology, standard cost management focus on analyzing cost variance and it is better for controlling cost.
应用推荐