标准成本法

论标准成本法与作业成本法的整合

Integration of standard cost method and operation cost method

第一部分，作业成本法、标准成本法与责任成本法的理论阐述，对其要点进行详细陈述并结合优缺点分析。

In Part One , the paper theoretically expatiates the activity-based costing method , standard cost method and responsibility cost method . It also includes detailed presentation on these method key points and analysis on merits and drawbacks .

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 .

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

定额成本法与标准成本法的比较

On the Comparison of the Quota Cost Method and the Norm Cost Method

传统的成本管理方法（如标准成本法）很难发挥优势。

The traditional cost management method ( such as standard costing method ) is hard to have advantages .

与实施标准成本法相结合，建立科学的成本核算和控制方法。

Establishing scientific methods of cost accounting and control by means of combination with implementing standard cost law .

传统的成本控制目标主要集中在成本降低方面，包括标准成本法和预算控制等，其工作核心是节约、节俭和节省。

Traditional cost control objectives focused on reducing costs , including standard costing and budget control , the core of their work is " saving , thrift and savings " .

提出了成本差异分析和成本动因分析两种成本分析和控制的理论，同时举出了相应的实践方法&标准成本法和作业成本法。

This paper puts forward two proposals of cost analysis and control , the cost difference analysis and the cost driver analysis . At the same time , it gives the corresponding practical application method , Standard Costing and Activity Based Costing .

所以需要考虑的是如何把标准成本法和作业成本法联系起来，这样两者结合使用既能保持标准成本系统进行内部控制的优势，也发挥了作业成本法能较好地进行制造费用分配的作用。

Because of this , it must be considered that how to connect the two costing methods , thus , the connection not only keep the advantage of Standard Costing System on the inside controls , but also can fully play the function of the distribution of manufacturing expense .

对有偿服务项目的成本核算提出了用分配系数法分摊费用和标准成本系数法快速计算成本。

To accounting of compensable service , the author take method of " coefficient of distribution " to allocate expenses , and " standard cost method " to rapidly calculate the cost ;

该标准成本体系异于传统标准成本法中的标准体系和国内理论界有所涉及的以作业为单位建立的标准作业体系模式。

The paper has focused on setting up a standard cost system for the activity centers , which is different from the traditional standard cost system and also the one based on activities that formerly proposed .