Production cost variance analysis

Produktionskosten-Deviation analysis ist die eingehende und differenzierte Auswertung der errechneten Abweichungen im Rahmen der Production cost control, die sich in folgenden Schritten vollzieht:

The production controller and cost center manager separately prepare a preliminary written analysis of the significant (exceeding a tolerance limit) real consumption deviations and special deviations.

Production controllers, cost center managers and, if necessary, other competent persons discuss the costs together in order to clarify the causes of deviations in detail and to determine future measures to eliminate them.

Creation of the cost report as part of the production reporting system by the production controller, who briefly summarizes the discussion results and sends them to those involved and higher-level positions (production management).

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