标准成本控制

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 .

对A企业的业务外包部分采取定额成本控制；对A企业非外包业务采取标准成本控制，把定额成本控制和标准成本控制有机结合起来的成本控制方式，这是本文的创新点。

A company applies a fixed a fixed cost control to outsourcing cost and standard cost control to non-outsourcing business of the enterprise . The cost control way of combination of fixed cost and standards cost , this is the innovative point of this article .

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 .

因此，必须对差异分析有一个系统、全面、正确的理解和认识，才能使标准成本控制在实践中发挥出应有的作用。

Thus we must have a systematic , overall and correct understanding and cognition , making the Standard Cost System play its proper role in practice .

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 .

此外，海尔集团采用标准成本等控制方法来提高全流程的成本竞争力。

Haier adopted standard controlling method within group to achieve the cost competition of the entire process .

由于中餐的生产带有较强的主观性和随意性，这就使得标准成本的控制问题显得更为突出。

Because there is stronger subjectivity and random in the production of Chinese food , this makes control question of the standard cost seem more outstanding .

围绕施工项目成本控制建立成本控制标准体系、成本控制责任体系和成本核算及信息反馈体系。

This essay put forward concrete measures about construction project cost control for launching cost control standard system , cost control responsibility system , cost accounting and data feedback system .

固定成本主要是采用预算控制方法，操作成本主要是对15项操作成本中的6项采用标准成本进行事前控制，对15项操作成本中的其他9项采用弹性预算方法进行事前控制。

The fixed cost will be controlled mainly by the method of budget controlling method while six out of the fifteen operating cost will be controlled by pre-activity control and the remaining nine operating cost will be pre-activity controlled by flexible budget method .

本文还对R经济型酒店的盈利模式存在的标准化、运营成本控制以及利润源创新等问题进行分析并提出相应的对策。

It was three issues what would influence the R budget hotel 's profit model : standardization , macro-cost controlling and profit point innovation . I analyzed the reason and put forward the countermeasure .

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 .

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 " .

阐述了循环经济下企业环境成本控制的原则，提出了从建立环境成本控制中心、制定环境成本控制标准、实施环境成本控制措施、完善环境成本控制的保障措施等方面建立环境成本控制体系。

Expound the principle of environmental cost control under circular economy , put forward establishing the environmental cost control system from establishing environmental cost control center , making environmental cost control standards , putting environmental cost control measures into effect , improving environmental cost control protection measures and so on .

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 .

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 .