【作者】 崔国萍； 赵翠；

【Author】 Cui guo ping ZhaoCui (Hebei University of Economics&Business HebeiShijiazhuang 050061)

【机构】 河北经贸大学；

【摘要】 本文通过对传统标准成本制度的剖析,分析了标准成本制度在实践中不能深入的原因,在继承传统标准成本制度侧重提供衡量尺度和控制成本的基础上,提出了创建多元标准成本控制制度的设想。其特点表现为成本概念多元化、内容控制整体化、核算控制"账表"结合,考核评价责任化,发挥在管理中核算, 在核算中管理的作用。更多还原

【Abstract】 In this article,by taking apart the traditional standard cost system,we analyze the reasons why the traditional standard cost system cannot go to a further step in the practical circumstances.We raise the assumption of establishing the multivariated standard cost controlling system on the basis of carrying on the traditional standard cost system which puts emphasis on providing measurements standards and controlling the costs.It has the characteristics of multiple concept of the cost,integrated content controlling,the checking controlling with the corporation of"the account and the statement"and the accountability of evaluation and assessment as well as bringing into play the effect of checking in the process of management,managing in the process of checking.更多还原