一、对目前分析方法的简要回顾财务管理学上所确定的固定制造费用差异亦即总差异为“固定制造费用实际数”与“实际产量下的固定制造费用标准费用额”的差额。其计算公式为:固定制造费用差异(总差异)=固定制造费用实际数-标准固定制造费用=固定制造费用实际数-实际产量×单位产 I. A Brief Review of Current Analytical Methods The difference in fixed manufacturing costs identified in financial management, ie, the total difference, is the difference between the “actual cost of a fixed manufacturing fee” and the “standard fee for a fixed manufacturing fee in real production”. The formula is: Fixed Manufacturing Cost Difference (Total Difference) = Fixed Manufacturing Expenses Actual - Standard Fixed Manufacturing Expenses = Fixed Manufacturing Expenses Actual - Actual Yield × Unit Production