Study on Optimization Method of Cost Object Variance Based on Multi-attribute Combination Dimensions

Wan-lei WANG, Shi-kuan ZHOU, Jing-ping YANG


An optimization method of cost object variance based on multi-attribute combination dimensions is put forward to solve the problem of screening useful information from a large number of cost variance data. Through the establishment of data warehouses and data models of production process information and cost information, considering the relative importance of cost variance in multiple dimensions, the return of the optimization results, which is based on the specified preference dimension according to the requirements of cost analysis and management, is achieved and the old optimization practice based only on the value of cost variances is changed. Our study focus on the range of cost variance analysis data and help financial personnel to find out the causes of the cost variance effectively.


Cost management, Multi-attribute, Data warehouses, Standard cost


Full Text:



  • There are currently no refbacks.