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一、计算产品成本差异的通用模式在工业企业的生产经营管理中，应切实抓好产品成本形成的全过程管理。要实现全过程的标准成本和目标成本管理。就要以数量差异和价格差异为基础对产品成本进行差异分析。计算产品成本差异的通用模式，通常使用下列公式：总成本差异＝实际成本－?
First, calculate the common mode of product cost differences In the production and operation management of industrial enterprises, should be a firm grasp of the whole process of product cost management. To achieve the whole process of standard cost and target cost management. Differences in product costs should be analyzed on the basis of quantity differences and price differences. The common model for calculating product cost differences usually uses the following formula: Total cost difference = actual cost -?