但我国仍是以标准成本法为主。
标准成本也有其不足之处。
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.
标准成本系统的主要缺陷来自其原始建立。
A major limitation of standard costs may occur because of their origin.
标准成本系统是一种有效的成本控制方法。
The standard cost system is an advanced cost control method.
下一年标准成本制定。
负责协调VIP项目，为降低标准成本而努力。
Responsible for coordinating VIP projects with aim to reduce standard cost.
四是要实行标准成本管理、科学控制成本费用。
IV. Perform the standard cost management and reduce the cost expense scientifically.
负责制定产品标准成本，库存评估，定价支持，及预算支持。
Responsible for determining standard unit product costs, inventory valuation, pricing support and forecast support.
故理想标准成本又叫做“理论标准成本”或“工程标准成本”。
Such standards are also called theoretical standards or engineering standards.
实际成本大于或小于标准成本(或定额成本、计划成本)的差额。
The actual cost is greater than or smaller than the difference of the standard cost (or cost of quota, planned costs).
标准成本建立以后，实际成本要及时归集、计算并和标准进行比较。
After standards are established, actual cost data are accumulated and compared with standards in performance reports.
定额成本与标准成本相互排斥，但二者都可以与目标成本结合应用。
Fixed cost is excluded with standard cost, however, they can be applied with the target cost in a combination.
当实际成本小于标准成本，其节约数额为有利差异，一般用负数表示。
As the actual cost is smaller than the standard cost, it saves number as the favorable difference, generally express with the negative number.
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.
他建立了产品控制标准数据，并为财会部建立了一套标准成本分析系统。
He displayed admirably in establishing standard data, and a standard cost analysis system for our accounting department.
恰恰相反，标准成本系统为需要报送的成本数据的类型和形式提供了指南。
Instead, a standard cost system provides guidance in determining the type of cost data needed and the form in which the data should be reported.
学习运用标准成本系统来评估和控制企业表现以便发现问题可以及时更改。
Use standard costing systems to measure and control business performance and to identify remedial action.
最后以某医药股份公司为例，阐述了基于标准成本的成本核算与控制过程。
At last, the process of costing and controlling, based on standard costing, is given in a medical company.
标准成本更新要求，并监督系统计算，确保所有成本和存货估价是在跑道上。
Standard cost updated on requiement, and supervise system calculation, make sure all costing and inventory valuation are on the track.
不间断的关注成本核算，材料成本和制造费用。分析实际成本和标准成本差异的原因。
Continuously reviews the cost calculation. Material costs and manufacturing costs, analyze the cost difference with stranded cost and actual cost.
有些物料作为集合的需求被传送，这些物料从库存提取，成本来自当前的标准成本评估。
Other materials are carried as collective requirements. These materials are withdrawn from stock and the costs are taken from the current standard cost estimate.
在全部成本计算过程中，德国和美国使用可变的标准成本，而英国实行固定的标准成本。
Germany and the United States, for example, have been set up to use flexible standard costing, whereas the United Kingdom USES static standard costing based on full costs.
然后根据预测结果制定出该物流企业的标准物流成本，并利用标准成本法对成本进行控制。
Finally the standard cost is set down according to the forecast result and control the cost with the standard cost.
介绍了公路建设成本控制的意义，并具体阐述了公路建设标准成本控制管理的主要步骤及作用。
The paper introduces the significance of highway construction cost controlling, expounds specifically the major moves and functions of control and management of highway construction standard cost.
如果你的价格基于一个标准成本，你可以将其设置为- 0.15，以得到相对成本价格15%的提高。
If your price is based on standard cost, you can set -0.15 to get a 15% price uplift compared with the standard costs.
软件标准成本系统是针对制造成本法不能提供有助于成本控制的高相关度成本信息而设计出的一种控制系统。
The software standard cost system is a kind of control system designed due to a manufacturing cost method can not provide contributes to cost control with cost information with high related degree.
标准成本法在我国了较好的推广，但在现时阶段，企业间接费用所占的成本比重不断增大，它的弊端不断显现。
Standard cost method got a better promotion in our country, but in the present stage, the enterprise the increase proportion, the cost of indirect costs, the disadvantages of it appeared continuously.
方法：采用现场调查、专家咨询、专题组座谈和个人深入访谈，对唐氏综合征产前诊断项目的标准成本进行测算。
Methods: Field survey, experts counseling and focus group interviews were employed to collect data and calculate standard cost of diagnosis of Down's Syndrome.
方法：采用现场调查、专家咨询、专题组座谈和个人深入访谈，对唐氏综合征产前诊断项目的标准成本进行测算。
Methods: Field survey, experts counseling and focus group interviews were employed to collect data and calculate standard cost of diagnosis of Down's Syndrome.
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