成本差异分析是对标准成本制下的实际成本与标准成本的差异进行的分析,它将总差异按照某种方法分摊到各个作为差异产生的因素中,由此确定出各个因素对于总差异的贡献。为之后的绩效评价提供了依据,同时也为成本控制提供了方向。本文认为传统的成本差异分析在分摊总差异时存在一些不足之处,并提供了新的分析思路。一、传统成本差异分析的方法依据 Analysis of cost variance is the analysis of the difference between the actual cost and the standard cost under the standard cost system. It allocates the total difference according to a certain method among the factors that cause the difference, so as to determine the contribution of each factor to the total difference . Provided the basis for the subsequent performance evaluation, but also provided the direction for cost control. This paper argues that there are some shortcomings in the traditional analysis of cost variance in the total variance, and provides a new analysis of ideas. First, the traditional method of cost variance analysis basis