标准成本系统

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 .

营业费用如果也作为公司标准成本系统的一部分，其列示方法与销售成本相同。

Operating expenses are treated similarly if they are part of the company 's standard cost system .

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 .

标准成本系统中成本差异的分配与改进建议

The Improving Suggestion and Distribution of Difference in Cost in the System of Standard Cost

标准成本系统改进了内部报告并使成本数据对管理更加有利，这一点不容置疑。

The fact that standards have brought about improvements in internal reporting and have made cost data more useful to management cannot be denied .

文章基于作业成本法的思想提出了一种改进的标准成本系统&基于作业成本法体系的标准成本系统。

Based on the ideal of Activity-Based Costing approach , this article represents a developed standard costing system based on Activity-Based Costing approach system .

另外，一套标准成本系统往往要为多个目的服务，这样也会产生问题。

Too often , a single set of standard costs is constructed to serve several dissimilar purposes , with the result that many applications are faulty .

将作业成本管理理念融入标准成本系统，是全面提升成本管理质量的经济而又理想的选择。

It is an economical and ideal choice to introduce the idea of activity-based management into the standard cost system for the full improvement of cost management .

使用标准成本系统的时候必须考虑到其欠缺之处。我太欠考虑，没有给你留个条。

Standards cannot be used blindly without regard for their possible limitations . It was very thoughtless of me , I shall have left you a message .

软件标准成本系统是针对制造成本法不能提供有助于成本控制的高相关度成本信息而设计出的一种控制系统。

The software standard cost system is a kind of control system designed due to a manufacturing cost method can not provide contributes to cost control with cost information with high related degree .

通常情况下，标准成本系统有以下三个组成部分：标准的建立、实际成本的计算及成本差异分析。

In general , a standard cost system consists of three basic activities . They are ( 1 ) standards setting , ( 2 ) accumulation of actual costs , and ( 3 ) variance analysis .

家长的训斥和威吓也许在短期内能达到预期效果，但是从长远来看反而会招致相反的结果。差劲的标准成本系统结果可能和预期的目标正好相反。

Verbal abuse or threats by a supervisor may produce the desired reaction in the short run , but will backfire in the long run . Poorly established standards can bring results contrary to what they were meant to achieve .

本文就如何合理制订并运行企业的管理会计指标体系从设计思想、设计实施（以标准成本系统为例）和设计反馈三方面进行了分析。

Targeted on how to make a reasonable managerial accounting index system for the specific industry , this article gives some clues and tips by analyzing the design cogitate , design implementation ( takes Standard Cost System as a sample ) and design feedback .

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

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 .

首先，论述了企业采用标准成本计量系统与企业应用现代成本会计核算方法的重要关系。

First of all , I discussing the important relationship both the standard cost system and the application of modern cost accounting methods .

建立的标准水平如果太低，标准成本系统不但起不到提高生产效率的目的，反而会降低生产效率。

If established too low , standards can bring the level of operating efficiency down instead of up as intended by management .

他建立了产品控制标准数据，并为财会部建立了一套标准成本分析系统。

He displayed admirably in establishing standard data , and a standard cost analysis system for our accounting department .

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 .

总之，本文结合了双重控制标准的监督激励作用和作业成本法的优势，建立了双重控制标准的作业成本控制系统，为企业成本控制的实施提供新思路。

In conclusion , this paper combines the supervision and incentive effect of dual control standards and activity-based costing advantages , and establishes an Activity-Based Cost Control system .