Variance Analysis Statistics ANOVA need help?

Standard costing, flexible budgets, and overhead analysis are all tools to evaluate management. Discuss how we set standard costs and use them with variance analysis, and what is the best way to evaluate management in a decentralized company.
Mowen, M. M., Hansen, D. R., & Heitger, D. L. (2016). Managerial accounting: The cornerstone of business decision-making. Cengage Learning.