According to the actual ofcost management, the content and method of the traditional costvarianceanalysis are adjusted and perfected by use of statistical index analysis principle.
On the basis ofanalysis process node's cost, the article applies the costvarianceanalysis methods to establish the mode ofcost control based on the process node.
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。
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Varianceanalysis is an important decision support tool of activity-based cost management.