摘要：ABSTRACT :The company always aims to achieve maximum benefit with minimumproduction costs. If that really happened is greater than the standards set by thecompany, it will result in expenditures in excess of production costs thanbudgeted costs. Management of these deviations can be detected in the activitiesfor which cost the company deviated from the standards set fee. On ScientificWriting, the author aims to calculate the amount of deviation or the differencebetween standard costs determined by the company with the actual costsincurred and to determine the cause of such difference. After do research andanalyses it, writer can conclude that firm haven't gotten production efficiently sogets to be said by corporate production cost operation bread Ivan not walksproperly, it can appear of total difference loses that happening than totaldifference advantages
