传统的成本分析,一般按总成本与单位成本两个方面进行. 对总成本主要分析量差与价差两个方面. 产量变动引起的成本差异(量差)=(实际产量-计划产量)×计划单位成本单位成本变动引起的成本差异(价差)=(实际单位成本一计划单位成本)×实际产量成本总差异=量差+价差=实际产量×实际单位成本-计划产量×计划单位成本对单位成本进行分析,一般按成本项目分别实际比计划揭示其升或降. 上述分析方法,没有考虑成本习性,没有从根本上回答成本升降的原因.量差并不是产量影响的 Traditional cost analysis is generally conducted in terms of total cost and unit cost. The total cost is mainly analyzed in terms of volume difference and price difference. Cost difference (quantity difference) caused by output change = (actual output - planned output) × plan Unit cost Cost difference caused by unit cost change (price difference) = (actual unit cost - plan unit cost) × actual output cost Total difference = amount difference + spread = actual output × actual unit cost - planned output × planned unit cost vs. unit cost Analysis, generally according to the actual project cost plan to reveal the increase or decrease. The above analysis method, did not consider the cost habits, did not fundamentally answer the reasons for cost increases and decreases. The amount of difference is not the impact of output