Standard Cost Method

Standard cost keeping method, advantages and disadvantages?

标准成本核算方法, 利弊?

To accounting of compensable service, the author take method of "coefficient of distribution" to allocate expenses, and "standard cost method" to rapidly calculate the cost;

对有偿服务项目的成本核算提出了用分配系数法分摊费用和标准成本系数法快速计算成本。

Methods: Measured the medical cost by clinical pathway method and proposed the fund standard for curing batch of the wounded. Results: The traumatic condition of batch of combined burn-shock injury is very complicated.

方法：应用临床路径方法测算烧冲复合伤病种的医疗费用，提出成批伤员救治经费准备标准。

Integration of standard cost method and operation cost method

论标准成本法与作业成本法的整合

The traditional cost management method ( such as standard costing method) is hard to have advantages.

传统的成本管理方法（如标准成本法）很难发挥优势。

This method is based on standard costing, and realizes the costing comparing analysis about all products including operation about in-out stock, aiming for planning and controlling and analyzing the product cost.

该方法以标准成本为计算依据，集成出入库业务及存货核算实现产品成本的计算、比较与分析，从而实现企业生产过程中对产品成本进行事前计划、事中控制与事后分析的目的。

In Part One, the paper theoretically expatiates the activity-based costing method, standard cost method and responsibility cost method. It also includes detailed presentation on these method key points and analysis on merits and drawbacks.

第一部分，作业成本法、标准成本法与责任成本法的理论阐述，对其要点进行详细陈述并结合优缺点分析。

Now in China, there is no effective quantitative method in hospital cost management because the scientific management aroused too late, the study on hospital cost control, especially on the setting of standard cost and its implementing method, are still on a probing stage.

由于我国科学管理起步较晚，医院成本管理中缺乏有效的定量分析方法，在医院成本控制研究方面，特别是对标准成本的确定和实施方法，还处于探讨阶段。

On Application of Standard Costing Method in Range Test Cost Management

论标准成本法在靶场试验成本管理中的应用