The Combination Of Standard Costing Method And Aetiviyt-Based Costing Method Applied Research

Enterprise cost management in the production automation technology boomingbusiness environment, no longer just for cost accounting and control, but moreimportant is to provide service for enterprise decision-makers in the strategic level ofcost accounting information.Traditional cost accounting management approachbecause of its accounting information provided on the relevance and accuracy hasbeen widely questioned, how to find a new method of cost accounting management inorder to effectively improve the traditional cost system, more accurate andcomprehensive to provide cost information, this is accounting theory and practice arevery concerned about.This thesis attempts to ABC and standard cost method, draw lessons from eachother, retention, standard cost method in the direct cost of treatment and the costcontrol, the advantages of using the concept of ABC of manufacturing cost allocation.Sorting, absorbing domestic and foreign research on cost management theory, basedon the standard cost method and the method of comparative analysis, summary ofboth advantages and disadvantages, points out that the operation cost and standardcost method has the advantage of integration, complementary.This thesis through studies to incorporate standard cost method and the method ofstandard cost method mainly applied in the actual cases, while keeping the advantageof standard cost method at the same time, the homework cost method is used toimprove the standard cost method of manufacturing cost allocation, case analysisresults show that the standard operating cost method in both accurate accounting thecost of the product and in strengthening the cost control can meet the requirements ofenterprise, thus for enterprise cost management provides a new train of thought.