Variance Analysis of Variable Manufacturing Expenses under Standard Cost Method

Abstract

With the economic development, the emergence of the post industrial era and the development of big data cloud computing technology, the main characteristics of high-end equipment application are becoming more and more obvious. The difference treatment under the traditional standard cost method can no longer solve the relevant problems of actual cost accounting and difference treatment of industrial enterprises. This paper integrates the principle of activity-based cost driver analysis and combines the driver with the occurrence of indirect costs, which is more reasonable.