1. Monitor production order and analyze production cost variance basis.

2. According to the theory of management, interim cost variance being expense and closing cost variance being capital shall be a more adequate method.

3. When a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it.

4. Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.

5. Responsible for maintaining costing systemsystem, include standard cost, cost variance analysis etc. Prepare the costing vouchers.

6. It is very frustrating for a sponsor to agree to a scope/schedule/cost variance in one month, only to have the project manager come back the next month looking for an additional variance.

7. It is clear that labour cost variance arises due to the actual hours differing from the standard hours and the actual wage rate differing from the standard wage rate.

8. Out of the bind of the concept of "materials cost variance" , from the practical point, to analyse the course, so as to make it simple, evident and easy to be grasped.

8. Wish you will love and make progress everyday!

9. Thirdly, aiming at the insufficiency of Earned Value Management—cannot distinguish the two factors that bring the cost variance, the author improves on it by introducing OV.

10. The paper concludes that earned value method can be applied in the analysis of the total cost variance in land development and consolidation projects.

11. 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.

12. With cost information sharing, the manufacturer's profit is directly proportional to the cost variance of the retailers and the correlation coefficient of the products.

13. 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.

14. 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.