ACCA考試advanced variance analyse怎么去理解？

ACCA考試的知識(shí)點(diǎn)有很多，學(xué)員要想完全學(xué)習(xí)ACCA考試的內(nèi)容，就應(yīng)該重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)，充分的理解并掌握很關(guān)鍵。ACCA考試advanced variance analyse怎么去理解？

advanced variance analyse主要分為兩種：一種是planning variance 計(jì)劃差異（預(yù)算單位成本*實(shí)際生產(chǎn)數(shù)量再帶上原始標(biāo)準(zhǔn)-預(yù)算單位成本*實(shí)際生產(chǎn)數(shù)量帶上修訂標(biāo)準(zhǔn)）；另外一種是operational variance 操作差異（實(shí)際表現(xiàn)-預(yù)算單位成本*實(shí)際生產(chǎn)數(shù)量帶上修訂標(biāo)準(zhǔn)）也稱經(jīng)營(yíng)性差異。

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price variance（based on AQ）

AP*AQ-RSP*AQ=Operational price variance

RSP*AP-SP*AQ=Planing price variance

usage variance （based on SP）使用差異

AQ*SP-RSQ*SP=Operational usage variance

RSQ*SP-SQ*SP=Planing usage variance

Advantages of the planing and operational

variance are more relevant ,especially in a turbulent environment

managers are more likely to accept and be motived by the variance reported which provide a better measure of their performance

the analysis helps in the standard setting learning process, which will hopefully result in more useful standard in future

ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。