成本差异

It includes: cost behaviors and calculation, effects of absorption costing and marginal costing on decision-making, sensitivity analysis on investment strategy; the content andexecution of overall budget, the analysis and disposal of cost diversity between actual and standard costs, the principle of cost control, inventories management, pricing policy and learning curve will also be considered.

包括：成本习性与成本计算；吸收成本法与边际成本法对企业决策的影响；决策分析方法；敏感性分析在投资策略上的应用；全面预算的内容和编制方法；标准成本的制定；成本差异分析与处理；成本控制的原则；存货管理、定价决策、学习曲线及其应用等。

And change cost variance form according to their reason divide, have price difference and quantity difference.

而变动成本差异按其形成原因划分又有价格差异和数量差异。

Provide the cost variance analysis and the cost of sales forecast on time.

按时完成成本差异分析及销售成本预测工作

If the plant is operated as a cost center, manufacturing cost variance between actual cost and standard;planned cost, are used to help measure performance.

如果车间作为一个成本中心，在实际成本和计划成本之间的制造成本差异便是衡量车间及其经理绩效的依据。

By the look of cost attitude, the cost variance that the cost variance has changed and fixing the cost variance.

从成本性态看，成本差异有变动成本差异和固定成本差异。

Through each supervision of link control to the whole course, and to happen already or contingent various kinds of cost variance analyse, hold the forming of the cost effectively, achieve the goal of lowering costs .

通过对全过程中每一道环节的监督控制，并针对已发生或可能发生的各种成本差异进行分析，有效地把握成本的形成，达到降低成本之目的。

By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.

从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

In addition, we represent the variance of the process as a function of investment, as proposed by Hong and Hayya (1993), to decrease the number of defective items. Our models determine the optimal production lot-size, the optimal levels of investments, and the optimal levels of backorders that minimize the sum of inventory and quality-related costs.

另外，本研究并考虑藉由投资来降低制程的变异，其中利用Hong 等人(1993)所提出制程变异之投资函数，纳入总生产成本模式中考量，即投资后的制程变异为制程改善后所能降低的制程变异水准加上目前生产系统之最大变异水准与最低变异水准之差的指数分配关系，如此不仅能降低变异并提升制程能力指标，亦能让管理者利用本模式来比较不同制程改善的成本差异，推导出最佳生产批量、缺货量和投资成本，以提供存货管理者对生产决策之参考依据。

For large,flat deposits,With fairly uniform cover of moderate depth.the problem is simple,as the cost per ton of ore for excess stripping to provide safe slopse around the pit is so small that errors in its estimation are unimportant.

For大，单位存款相当温和depth.the统一的问题包括，成本差异的优点是简单，由于每吨矿石的超重剥离，以提供安全slopse坑周围的成本是如此之小，在其估计误差unimportant。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。