According to the actual of cost management, the content and method of the traditional cost variance analysis are adjusted and perfected by use of statistical index analysis principle.
结合成本管理的实际情况，利用统计指数分析原理，对传统的成本差异分析内容与方法进行了分析、调整与完善。
On the basis of analysis process node's cost, the article applies the cost variance analysis methods to establish the mode of cost control based on the process node.
在对流程节点成本分析的基础上，通过流程节点的成本差异分析这个工具实现基于流程节点的成本控制模式。
Variance analysis is an important decision support tool of activity-based cost management.
差异分析是作业成本管理中重要的决策支持工具。
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