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ComparisonmethodisalsocalledthecomparisonanalyticmethodComparisonmethodisalsocalledthecomparisonanalyticmethod
Comparison method is also called the comparison analytic method, it is through comparing technical and economic indicators, check the target completion, analyze the reasons of the differences, then the method to excavate internal potential. The application of comparative method, usually has the following form:
Comparison method is also called the Comparison analytic method, it is through comparing technical and economic indicators, check the target completion, analyze the having of the differences, and then the method to excavate internal potential. The application of comparative method, usually has the following form:
1. The current actual index and target index contrast.
1. The current actual index and target index contrast.
2. Will this actual indicators compared with actual value of the previous period.
2. Will this actual indicators compared with the actual value of the previous period.
3. The current actual index compared with the industry average level, advanced level.
3. The current actual index compared with The industry average level, advanced level.
(2) the factor analysis method
(2) the factor analysis method
Factor analysis method is also called serial displacement method. This method can be used to analyze the influence of various factors on the cost. In carries on the analysis, the first to assume that a factor has changed in many factors, other factors are constant, a factor in the changes on the basis of the analysis of the second factor changes, and then replace them one by one, compare the calculated results, respectively, to determine the influence degree of the change on the cost of each factor. On the basis of evaluate the enterprises cost plan implementation, improvement measures are proposed.
Factor analysis method is also called serial displacement method. This method can be used to analyze the influence of various factors on the cost. In carries on the analysis, the first to assume that a factor has changed in many factors, other
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