Research On A Standard Cost System Application In China

Standard cost system is a sort of accounting information and cost control system that applies the scientific managing methods of enterprise to costing and makes cost project, cost control, cost calculation and cost analysis combined organically. In the 1920's last, standard cost system came into being in America and was introduced to England, Germany, Japan, Sweden and other countries later. Standard cost system has been applied broadly in western countries at all times, but it is still in the beginning phase in our country. These years, with the stabilization of macro-economy and attaching importance to cost management and economic benefit, some enterprises have taken the lead in bringing standard cost system into effect.On the foundation of existed research results, by using the advanced theories and methods home and abroad, and through analyzing a great amount of data, the author discussed issues related to theory and practice of standard cost system. The dissertation discusses the application of standard cost system in our country in three parts. The first part generalizes the basic theories of the western standard cost system. The second part discusses and analyses the application of standard cost system in four enterprises of our country. On the foundation of using domestic and foreign experiences in standard cost system, the third part focuses on the innovation of standard cost system.