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不是全部差异都是采取行动的信号,这是显而易见的。在许多情况下,把全部所谓不利差异看作采取某些惩罚行动的充分理由,就管理方面来说,是眼光相当短浅的。管理部门关切的是那些与预计相比较属于不正常的和重要的财务差异。管理部门之所以关心这些例外情况,是因为它的时间有限而且宝贵,不应把精力分散在全部差异上。管理部门试图分析例外的差异,目的在于查明差异的原因,并作出影响未来的补救性决策。按例外原则进行管理,需要建立用以判断差异是否够得上由管理部门作为例外情况而予以分析的那种标准。例如,差异的数额同标准总成本之间的比例,就作为一个标准。那就是,管理部门根据历史资料和预计的营业活动,对少于百分之十的差异认为不大重要而不予
Not all differences are signals of action. This is obvious. In many cases, seeing all the so-called unfavorable differences as sufficient grounds for taking certain punitive actions is rather short-term in terms of management. Management’s concerns are those that are abnormal and important financial differences compared to projected. The management department is concerned about these exceptions because its time is limited and valuable, and it should not be distracted from all differences. Management’s attempt to analyze the differences in exceptions aims at identifying the causes of the differences and making remedial decisions that affect the future. Management based on the principle of exception requires the establishment of a standard to determine whether differences are adequate to be analyzed by management as an exception. For example, the ratio between the amount of variance and the total cost of the standard is taken as a standard. That is, based on historical data and anticipated business activities, the management department does not consider it less important than the difference of less than 10%.