标准成本法和作业成本法结合运用.docVIP

标准成本法和作业成本法结合运用 　　摘要：降低、控制企业成本一直是企业永恒不变的重点。企业对成本信息的准确性和及时性的要求越来越高。标准成本法在我国得到了较好的推广，但在现时阶段，企业间接费用所占的成本比重不断增大，它的弊端不断显现。作业成本法的研究为成本管理提供了一个新思路。同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。标准成本法和作业成本法相结合便成了一种可取的研究方向。 　　关键词：标准成本法；作业成本法；结合 　　Abstract: to reduce and control the focus of the enterprise cost has been a constant. The cost information of the accuracy and timeliness of the demand is higher and higher. Standard cost method got a better promotion in our country, but in the present stage, the enterprise the increase proportion, the cost of indirect costs, the disadvantages of it appeared continuously.