同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。
Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.
作业成本法采用更合理的标准分配成本，不但使成本计算结果更为准确，也带来了成本管理的革新和组织的优化。
Costing more reasonable use of the standard distribution cost, not only be more accurate costing, cost management has also brought innovation and organizational optimization.
对作业成本法在订单式生产企业的应用进行了设计研究，着力于标准作业成本的确定以及实际作业成本的控制管理。
The manufacture process is made up of activities. Defining activity and calculating standard cost of activity, the costs of activities become building blocks.
对作业成本法在订单式生产企业的应用进行了设计研究，着力于标准作业成本的确定以及实际作业成本的控制管理。
The manufacture process is made up of activities. Defining activity and calculating standard cost of activity, the costs of activities become building blocks.
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