ACCA考試的知識點有很多，學員要想完全學習ACCA考試的內容，就應該重視每一個知識點的學習，充分的理解并掌握很關鍵。ACCA考試advanced variance analyse怎么去理解？
advanced variance analyse主要分為兩種：一種是planning variance 計劃差異（預算單位成本*實際生產數量再帶上原始標準-預算單位成本*實際生產數量帶上修訂標準）；另外一種是operational variance 操作差異（實際表現-預算單位成本*實際生產數量帶上修訂標準）也稱經營性差異。
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price variance（based on AQ）
AP*AQ-RSP*AQ=Operational price variance
RSP*AP-SP*AQ=Planing price variance
usage variance （based on SP）使用差異
AQ*SP-RSQ*SP=Operational usage variance
RSQ*SP-SQ*SP=Planing usage variance
Advantages of the planing and operational
variance are more relevant ,especially in a turbulent environment
managers are more likely to accept and be motived by the variance reported which provide a better measure of their performance
the analysis helps in the standard setting learning process, which will hopefully result in more useful standard in future
ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。
