two-way variance analysis

two-way variance analysis　两分法差异分析，两项差异分析法　

Fixed cost of manufacture cost difference is the actual manufacturing costs and actual production fixed standard fixed manufacturing cost differences.Two difference analysis will be fixed cost of manufacture cost variances into cost differences and energy differences.Cost differences and say budget difference，is the actual fixed cost of manufacture and fixed the difference of manufacturing cost plan.Energy difference is fixed cost of manufacture and the actual plan production standard working hours of the differences.