利润,销售,成本差异系统分析

公司传统的利润差异分析、销售差异分析和成本差异分析是分别进行的．文中探讨利用微分·连锁替代法建立完整的利润、销售、成本差异分析模型．该模型可以使大量的会计差异分析系统化、层次化，以利于向组织内部各个不同管理层次提供相应的分析模块．

The Systematic Analysis of Profit, Sale and Cost Difference

Traditionally the corporate profit difference, sale difference and cost difference are analyzed independently. This paper proposes an integrated model of systematically analyzing of profit, sale and cost difference by the Differential and Chain Supersession Method. This model can make large quantities of accounting difference analysis more systematic and orderly, and to provide corresponding analysis model for different apartment within the organization.