Cash Flow Variance Analysis.
提出一种基于增量现金流概念的变动成本差异分析方法，并附有工作表辅助说明，适合会计和财务管理者参考。
Abstract ABSTRACT: This note provides an alternative approach to the subject of variable cost variance analysis based on the concept of incremental cash flow. Explanation of the idea is assisted with the use of an accompanying worksheet. An illustration of the approach concludes the presentation.