standard cost control

In this paper, I will write that the theoretical cost analysis and control based on the proposed standard cost management, target cost management and operational cost management and cost combination of budget management and operational cost management thinking of a combination of theoretical research.

本文在成本分析及控制的理论基础上，提出了将标准成本管理、目标成本管理与作业成本管理相结合和成本预算管理与作业成本管理相结合的理论研究思想。

Establishing scientific methods of cost accounting and control by means of combination with implementing standard cost law.

与实施标准成本法相结合，建立科学的成本核算和控制方法。

We proposed a new cost control method based on cost standard of working procedure ( CSW )

讨论了几种成本控制方法的异同点和适用范围.

At last it find out that under the advanced manufacture environment, some problems universally exists in the enterprise, such as inaccurate distribution of overhead cost, distortion of product cost calculation, unitary cost control standard, low control efficiency and so on.

通过分析发现，在先进的制造环境下，企业普遍存在间接费用分配不准、产品成本信息失真、成本控制标准单一、控制效率低下等问题。

This paper puts forward two proposals of cost analysis and control, the cost difference analysis and the cost driver analysis. At the same time, it gives the corresponding practical application method, Standard Costing and Activity Based Costing.

提出了成本差异分析和成本动因分析两种成本分析和控制的理论，同时举出了相应的实践方法&标准成本法和作业成本法。

The standard cost system is an advanced cost control method.

标准成本系统是一种有效的成本控制方法.

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。

Traditional cost control objectives focused on reducing costs, including standard costing and budget control, the core of their work is "saving, thrift and savings".

传统的成本控制目标主要集中在成本降低方面，包括标准成本法和预算控制等，其工作核心是节约、节俭和节省。

Activity-Based Management ( ABM) establishes cost standard, while Kaizen control improves cost standard. Activity-Based Cost Kaizen Control combines the activity and process management perspective of ABM and the management philosophy of continuous improvement of Kaizen control.

作业成本管理（ABM）设定成本标准，Kaizen控制改善成本标准，作业基础成本改善控制整合ABM的作业、过程管理观和Kaizen控制的持续改善管理理念。