Abstract: To solve the rough granularity management and unreasonable cost variance analysis in the traditional Standard Cost(SC), an activity-based SC management was put forward. Principle of activity-based cost variance analysis was illustrated, and activity variance was used to explain the variance caused by changing production process route. A computational model and analysis model of variance were built. By using C4.5 algorithm, the effect of various parameters on the cost variance was studied. The decision tree was used to acquire the cost control rule. The real application results in iron and steel enterprises verified the effectiveness of activity-based cost variance analysis.

Key words: standard cost, variance analysis, cost variance, activity variance, C4.5 algorithms

摘要： 为解决传统标准成本管理粒度较粗、差异分析的准确性和合理性存在不足的问题，提出一种基于作业的标准成本，阐述了基于作业的成本差异分析原理，提出作业差异的概念以便分析实际生产工艺变化导致的差异，并建立了基于作业的成本差异计算模型和分析模型。采用决策树C45算法研究了各种因素对成本差异的影响，根据生成的决策树提取控制成本的有意义的指导性规则。通过钢铁企业的应用实例，验证了基于作业的成本差异分析的有效性。

关键词: 标准成本, 差异分析, 成本差异, 作业差异, C45算法