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This study aimed to measure the effect of the explanatory factors represented in climatic factors, credit loan, land ownership on the technical inefficiency of cow's milk production for the 16 municipalities of Saida region, using the Stochastic Frontier Analysis SFA method during the periode (2015-2020); The results showed that The statistically significant relative deviation of production from the border level due to inefficiency was (0.46), which means that 46% of the deviations are due to inefficiency and 54% are due to measurement errors or to random factors.

The study aims to know the role of variances analysis in rationalizing costs. The calculating the variances depends mainly on the stander budgets, where it compares all expectations with the achievements, then treats them and takes the necessary measures. The variances were analyzed from the budget components of the Saida Cement Company's for the years 2018 and 2019 were analyzed to find out whether they were favorable or unfavorable in order to reveal the role they play in controlling costs. The results showed that the analysis of variance has a large and effective role in rationalizing the costs of the industrial Companies'. It also showed that the most unfavorable variances were in sales variance, and concluded that Saida Cement Company's took advantage of the unfavorable outcome variance in 2018 in order to achieve a positive outcome variance in 2019 by rationalizing variable costs.