n如何制定正确的和有效的成本指标以支持成本差异分析和绩效评估？
How to set up the correct and effective cost standards to support the cost analysis and performance measurement?
在对流程节点成本分析的基础上，通过流程节点的成本差异分析这个工具实现基于流程节点的成本控制模式。
On the basis of analysis process node's cost, the article applies the cost variance analysis methods to establish the mode of cost control based on the process node.
结合成本管理的实际情况，利用统计指数分析原理，对传统的成本差异分析内容与方法进行了分析、调整与完善。
According to the actual of cost management, the content and method of the traditional cost variance analysis are adjusted and perfected by use of statistical index analysis principle.
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