【摘要】 完善企业内部控制制度,科学合理的选择控制方法,是企业强化内部管理,增强竞争能方的重要途径之一。实行标准成本制度来控制企业有限资源的合理耗用,已被实践证明,是一种行之有效的控制方法。但控制的有效性如何?在某种意义上与对差异性质的认识、差异分离的方法、专业人员的综合能力及企业重视程度,有直接关系。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。更多还原

【Abstract】 Improving an enterprise’s internal control system and selecting a scientific and reasonable method are the most important things for the enterprise to strengthen its internal management and heighten its competitiveness. It has been proved that controlling the rational allocation of the limited resources by Standard Cost System is an effective measure but how about its effect? It has, in a sense, a direct relation to the knowledge of the differences, the method of the differences separation, the comprehensive abilities of the professionals and the degree of the enterprise attaching importance to it. Thus we must have a systematic, overall and correct understanding and cognition, making the Standard Cost System play its proper role in practice.更多还原