Application Research of Standard Cost Method in Multiple Material Situations

2019 5th International Conference on Energy Materials and Environment Engineering

能源学;生态环境科学

Liu, Zhiying^1 ; Cui, Lan^1

Harbin Finance College, Heilongjiang Province

150030, China^1

关键词: Analysis system;    Application research;    Cost management;    Management accounting systems;    Material analysis;    Model derivations;    Multiple materials;    Scientific management;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/295/3/032005/pdf
DOI  :  10.1088/1755-1315/295/3/032005

学科分类：环境科学（综合）

来源: IOP

【 摘 要 】

Standard cost method is an indispensable part of management accounting system. Standard cost method is a new method that adapts to the idea of scientific management. However, domestic analysis of the difference of standard cost method is too simplistic and cannot meet the cost. In order to meet the needs of management, this paper tries to provide a more practical analysis system to meet the needs of cost management by establishing the difference index and model derivation for the raw material analysis of standard cost method.