Question

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浅析标准成本法与作业成本法相结合的成本管理

[摘要]成本的控制与管理是衡量一个企业经营业绩的重要指标，经济环境经营环境条件的变化要求成本核算与控制模型不断地进行创新。企业现在面临着高速变化的市场环境，市场竞争日益激烈，科技发展日新月异，社会需求多样化，产品生命周期缩短，这都要求企业加速生产方法的改进，进而要求企业成本控制管理方法的改进。本论以现代成本管理会计理论研究为基础，通过对标准成本法和作业成本法的理论研究，详细地比较两种成本方法的优缺点，发现两者是可以互相补充的。因此，本论在此基础上分析两种成本方法结合应用的必要性，然后对结合应用的理论进行分析，这样既保留标准成本法和作业成本法的固有优点，同时又克服两者的缺点，为现代企业的成本管理进行有益的探索。

[关键词]标准成本法； 作业成本法； 结合应用理论分析

Analysis of standard cost method and combination method of cost management
[Abstract] the cost control and management is a measure of enterprise performance is an important indicator of the economic environment, business environment changes require the cost accounting and control model to innovate
[Key words] standard costing; activity-based costing; combined with the application of theoretical analysis

Answer 1

Elementary analysis of cost management combining standard cost method and operation cost method
[Abstract] The cost control and management is an important indicator to measure an enterprise performance. Changes in economic environment and performing conditions demand of a continuous innovation for cost accounting and control model. Enterprises are now facing a rapid change in market environment, an increasingly intense market competition and a rapid development in science and technology and a shortening cycle of product life. All these require enterprises to accelerate the improvement in the production method and then in the management method of the cost control. Based on the modern cost management accounting research, through theory research in standard costing and activity-based costing, this theory compares the advantages and disadvantages of the two cost methods and proves that both can make an complement to each other. Therefore, this theory analyzes the application necessity in combining two kinds of cost methods, and then analyzes the combined application theory. It retains the inherent advantages of this standard costing and activity-based costing, and meanwhile overcomes the shortcomings of the two, and make a beneficial exploration for the cost management in modern enterprises.
[Key words] Standard costing method; activity-based costing method; the applicant theoretical analysis in combining two theories

Answer 2

An important indicator of the cost management
[Abstract] On the standard cost method and operating costs combined control and management of costs is a measure of the performance of a business, the economic environment, changes in environmental conditions operating cost accounting and control model of continuous innovation. Companies are now facing a rapidly changing market environment, the increasingly fierce market competition, rapid technological development, diversification of social needs, shorter product life cycle, which require companies to accelerate the improvement of production methods, and then asked the corporate cost control, improved management methods. On the basis of modern cost management accounting theory in detail, through theoretical studies on standard costing and activity-based costing, the advantages and disadvantages of the two cost method, the two can complement each other. Therefore, the theory is based on analysis of two cost method combined with the necessity of the application, then the analysis of the combined application of the theory, so that not only retains the inherent advantages of standard costing and activity-based costing, while overcoming the disadvantages of both, useful exploration of modern enterprise cost management.
[Words] standard costing; activity-based costing; combined application of theoretical analysis