基于作业成本法的标准成本体系研究

企业生产经营活动中如何获得准确、高效的成本信息,其关键在于采用一种科学合理的成本计算方法。随着生产方式的日益现代化,传统管理会计上的标准成本制度已不适应企业内外环境的变化。文章基于作业成本法的思想提出了一种改进的标准成本系统——基于作业成本法体系的标准成本系统。

Standard Costing System Research Based on Activity-based Costing Approach

To running enterprises the key is to adapt a scientific and reasonable costing approach to meet the requirements-accurate and efficient costing information. With modernizing the production method, the standard costing system of traditional management accounting has not adapted the variety of the enterprises' inner and outer environments. Based on the ideal of Activity-Based Costing approach, this article represents a developed standard costing system based on Activity-Based Costing approach system.