因此，有必要对标准成本制度进行分析。
Therefore, it is necessary to the standard cost system for analysis.
通过对成本控制的标准成本制度的方法与手段进行讨论与分析，强化企业生产活动标准化管理。
The cost of the control of the standard cost system ways and means for discussion and analysis, strengthen enterprise management standardized production activities.
在日本国的企业会计实践中，现代管理会计的应用相当普遍，但传统管理会计中的标准成本制度时至今日依然相当活跃。
In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
分析了如何编制作业预算，如何制订标准作业成本制度和进行差异分析。
Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.
分析了如何编制作业预算，如何制订标准作业成本制度和进行差异分析。
Author analyze how to write the budget based activity-based costing, and how to write standard activity cost, and how to analyze.
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