you can compare the actual costing results with stantard costing ,and draw a variance,to accrucy determine the real cause of the unefficeny,and take proper action to solve the problem,we need do detail analysize ,to figure out changes among the volume ,price ,labor rate,efficiency,overhead cause how many percentage deprerately to the overall vairance,and take neccary steps.what is more important ,we need constanly adjust the standard cost price according to the changes of purchase price ,teconigh,usage,the lever of pay,and so on.