Afvigelserne afspejler en sammenligning af de rapporterede produktionsaktiviteter og beregningen af standardomkosterne på produktionsvaren . Afvigelserne kan ikke sammenlignes med produktionsordrens forventede kostpris . De rapporterede produktionsaktiviteter omfatter forbrug af materiale og ruteoperationer samt tilknyttede indirekte omkostninger og det færdigmeldte antal . Følgende fire typer afvigelser beregnes :

The variances reflect a comparison of the reported production activities and the calculation of standard costs for the production item . The variances don &apos;t reflect a comparison to the production order &apos;s estimated costs . The production activities that are reported include the consumption of material and routing operations , together with the associated indirect costs , and the quantity that is reported as finished . The following four types of variance are calculated :
