但我国仍是以标准成本法为主。
第二部分，对标准成本法与作业成本法融合的论述。
Part three has put forward the amalgamation of ABC and Standard Cost methods.
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.
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.
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.
第七章标准作业成本法是本文的重点，笔者认为可以将标准成本法与作业成本法结合起来使用，使成本控制的体系更为完整。
The chapter 7 is the key part of the paper, the author suggests combining standard cost control with ABCC as a system in the shipping cost controlling to get the cost control system completely.
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.
结论：本法切实可靠，本工艺节省成本，省时，显著优于标准项下的工艺。
Conclusion: This production technology was reliable, saving cost, saving time and better than the standard technology.
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.
作业成本法与传统的成本计算法的根本区别是对间接资源的分配标准不同，即以成本动因作为标准。
The difference between Activitybased Costing and the traditional costing calculation lies in the allotment criteria of the resource, i. e, it regards cost drive as the allotment criterion.
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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