New methods in overhead factory variance cost analysis

Abstract

The purpose of publication consisted in an introduction learners to modern methods of overhead factory variance analysis on the basis of econometrics and accounting mathematics, which demonstrated in more detailed combination with traditional direct calculation method. Co-authors have demonstrated in this given article only three easiest and feasible new methods, which created by co-authors and successfully realized in practical training in Mongolian higher education of cost accounting and managerial accounting last decade.