ACCA考试的知识点有很多，学员要想完全学习ACCA考试的内容，就应该重视每一个知识点的学习，充分的理解并掌握很关键。ACCA考试advanced variance analyse怎么去理解？
advanced variance analyse主要分为两种：一种是planning variance 计划差异（预算单位成本*实际生产数量再带上原始标准-预算单位成本*实际生产数量带上修订标准）；另外一种是operational variance 操作差异（实际表现-预算单位成本*实际生产数量带上修订标准）也称经营性差异。
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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）使用差异
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知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。
