three-way variance analysis

three-way variance analysis　三分法差异分析，三项差异分析法　

Computation of three variances for factory overhead，spending，efficiency，and volume variances.The budget variance in the two-way analysis is separated into spending and efficiency variances.When an analysis of historical costs permits the estimation of variable and fixed overhead，but the accounting records do not allow the separation of actual overhead costs into their variable and fixed elements，this three-way analysis of overhead variance is used.