标准成本

标准成本系统恰恰提供了这样一个有用的框架。

Standard costs provide a very useful framework for cost control .

标准成本系统的主要缺陷来自其原始建立。

A major limitation of standard costs may occur because of their origin .

ERP中基于标准成本的成本核算与控制方法研究

Study on the Method of Costing and Controlling based on Standard Costing in ERP

标准成本控制和作业成本法的结合是ERP成本控制系统发展的方向。

The combination of standard cost controlling and the cost law is the direction in which ERP develops .

介绍了ERP系统的管理思想及与直接材料成本相关的功能模块，给出运用PDM技术确定直接材料标准成本的方法，对直接材料成本差异产生的原因和如何强化直接材料成本的控制进行了探讨。

This paper introduces management thoughts of ERP systems and function modules related to direct ma -

负责协调VIP项目，为降低标准成本而努力。

Responsible for coordinating VIP projects with aim to reduce standard cost .

基于BOM的标准成本计算模型应用研究

Application and Research of Standard Costing Model Based on BOM

基于BOM的产品标准成本计算系统的设计与开发

Design and Development of Standard Costing System Based on BOM

在现有理论成果的基础上，分析物料清单（BOM）与标准成本核算的关系。

Analyzed the relation between BOM and standard costing on the base of theory .

本文通过对ERP中成本管理方法的分析，结合企业的实际生产过程，提出了基于标准成本的成本核算与控制方法。

On the analysis of costing management in ERP , this paper proposes a costing and controlling method based on standard costing in production .

三所军队三甲医院心胸外科ICU监护项目实际成本及标准成本的研究

Study on Actual Cost and Standard Cost of Critical Care in Cardiovascular Surgical ICU of Three Grade ⅲ - A General Hospital

ABC理论用于ERP系统包括标准成本计算、财务管理、库存管理、生产计划与控制等；

This paper analyzes the application of ABC in ERP system , includes standard cost calculation and cost management , inventory management , production planning and control .

标准成本制度引入ABCM的原因分析

Reasons of Introducing ABCM into Standard Costing System

文章提出了从产品设计BOM出发，直接计算产品标准成本的一种方法，并详细叙述了系统的开发过程。

A method for standard cost calculation beginning with BOM is introduced in this paper , and the developing process of the system is also elaborated .

第三部门，是通过实例详细介绍ES公司如何一步步建立并完善作业标准成本核算系统并使之有效的进行成本核算和控制。

The third part is an example of how ES Company step-by-step set up and improve activity based standard costing system and makes it effective for costing calculation and internal control .

介绍了成本及成本管理的理论以及成本管理的意义，阐述了标准成本法的特点和作用，分析MES在车间管理中的作用，作为成本管理系统研究的理论基础。

Introducing the theory and meaning of cost and cost management , expounding characteristic and function of standard cost , analyzing the function of MES in workshop management , which is the basic theory of cost management system .

详细分析基于标准成本法的车间成本核算流程，提出了基于标准成本制度面向NES成本管理系统的设计方案，在此基础上构建了成本管理系统总体模型。

This thesis detailed analyzes the flow of workshop calculating cost based on standard cost , puts forward designing project of cost management system based on standard cost orient to MES , and establishes cost management model .

标准成本管理制度是一种成本控制系统，实施标准成本核算体系及管理体系，可以起到降本增效的作用。

Standard cost management system is one that for cost control .

但我国仍是以标准成本法为主。

Our country still relies mainly on the norm cost method .

论标准成本法在靶场试验成本管理中的应用

On Application of Standard Costing Method in Range Test Cost Management

标准成本系统是一种有效的成本控制方法。

The standard cost system is an advanced cost control method .

唐氏综合征产前诊断项目标准成本研究

Study on standard cost of prenatal diagnosis on Down 's Syndrome

在此过程中，可以运用标准成本数据。

During this process , the standard data can be used .

部分手术类项目标准成本分析

Standard Cost Analysis of Several Medical Service Items of Surgery

上海市不同级别医院病理及核医学检查项目标准成本分析

Costs of Pathological and Nuclear Medical Examinations at Different Levels of Hospitals

第二，实行标准成本控制，进行成本差异分析。

Secondly , carry out standard cost control and analyses cost variation .

医疗服务项目标准成本测算方法的研究

The Method Study of Medical Service Items Standard Cost Accounting

编制，修订另部件标准成本；

Formulate and revise the standard cost of spare parts ;

四是要实行标准成本管理、科学控制成本费用。

Perform the standard cost management and reduce the cost expense scientifically .

标准成本研究及在医院管理中的应用

The Study Methods of Standard Cost and Its Application in Hospital Management