标准成本管理

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 .

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 .

推行工序标准成本管理提升企业管理水平

Promotion of application of Process Standard Cost Management to raise enterprise management level

标准成本管理制度的实际运用

Practical application of standard cost management system

论文研究成果已在本人所在单位的标准成本管理实践中得到初步验证，尚需在今后的实践中进一步深化完善。

Research achievements of the paper are initially demonstrated in practice of standard cost implementing in my enterprise , and need further consummate in the future practice .

标准成本管理是一种将成本计算和成本控制相结合的成本管理系统，包括制定标准成本、计算和分析成本差异、处理成本差异三个部分。

Standard cost management is the complete system that combines costing and cost controlling , it divides into three parts & establishing standard cost , costing and analyzing cost variance and dealing with cost variance .

包括现代企业成本观念的确立，价值链分析和成本动因分析，推行标准成本管理方法，战略成本管理的业绩评价等，提出了兰维实施低成本战略的具体措施。

By the strategic cost management , the low cost strategy could be put into practice , including modern cost idea , value chain analysis , cost driving analysis , standard cost system , and evaluation of the strategic cost management outstanding achievements .

本文在成本分析及控制的理论基础上，提出了将标准成本管理、目标成本管理与作业成本管理相结合和成本预算管理与作业成本管理相结合的理论研究思想。

In this paper , I will write that the theoretical cost analysis and control based on the proposed standard cost management , target cost management and operational cost management and cost combination of budget management and operational cost management thinking of a combination of theoretical research .

因此，标准作业成本管理体系在国内企业开始扮演着越来越重要的角色。

So activity based standard costing began to play an important role in our domestic companies .

研究成果对于电力企业开展标准化成本管理工作具有一定的参考价值。

And the results have certain reference value for the electric power enterprises to develop the standard cost management to some extent .

介绍了公路建设成本控制的意义，并具体阐述了公路建设标准成本控制管理的主要步骤及作用。

The paper introduces the significance of highway construction cost controlling , expounds specifically the major moves and functions of control and management of highway construction standard cost .

经常对比实际成本与标准成本，使管理层能按照“例外管理”原则来进行经营管理。

Routine comparison of actual costs with standard costs permits management to operate the principle of " management by ex-ception " .

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 .

而实施标准成本核算体系及管理体系必须建立完善的标准成本管理制度，充分发挥财务人员的积极能动作用。

Implementation of standard cost calculation and management system helps to reduce cost and improve efficiency , but on the precondition of establishment of a perfected standard cost management system and full involvement of financial staffs .

本文从标准成本局限性分析入手，指出基于标准成本的全面预算管理的缺陷。

This article will begin with the analysis the defect of TBM which bases on standard cost , then print out the shortcomings of the standard cost .