实际成本大于或小于标准成本（或定额成本、计划成本）的差额。当实际成本大于标准成本，其超支数额为不利差异，一般用正数表示；当实际成本小于标准成本，其节约数额为有利差异，一般用负数表示。从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。从成本性态看，成本差异有变动成本差异和固定成本差异。而变动成本差异按其形成原因划分又有价格差异和数量差异。计算成本差异的目的，是为了分析其形成原在，进而采取有效措施加以控制，巩固有利差异，消除不利差异，最终降低产品成本，提高经济效益。


costvariance

The actual cost is greater than or smaller than the difference of the standard cost (or cost of quota, planned costs). As the actual cost is greater than the standard cost, it is an unfavorable difference that it overspends number, generally express in positive number; As the actual cost is smaller than the standard cost, it saves number as the favorable difference, generally express with the negative number. By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly. By the look of cost attitude, the cost variance that the cost variance has changed and fixing the cost variance. And change cost variance form according to their reason divide, have price difference and quantity difference. It calculate cost variance,it is for analyzing it transforming into originally in,and then take measures