This method is based on standard costing, and realizes the costing comparing analysis about all products including operation about in-out stock, aiming for planning and controlling and analyzing the product cost.

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.

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。

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The third part is an example of how ES Company step-by-step set up and improve activity based standard costing system and makes it effective for costing calculation and internal control.

第三部门，是通过实例详细介绍ES公司如何一步步建立并完善作业标准成本核算系统并使之有效的进行成本核算和控制。

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With modernizing the production method, the standard costing system of traditional management accounting has not adapted the variety of the enterprises' inner and outer environments.

随着生产方式的日益现代化，传统管理会计上的标准成本制度已不适应企业内外环境的变化。

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On the analysis of costing management in ERP, this paper proposes a costing and controlling method based on standard costing in production.

本文通过对ERP中成本管理方法的分析，结合企业的实际生产过程，提出了基于标准成本的成本核算与控制方法。

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COMBINING PILOT STUDY OF THE INDUSTRIAL CAPITAL AND FINANCIAL CAPITAL IN BAOSTEEL; Target Costing and Standard Costing Combination and Management

宝钢集团产业资本和金融资本结合问题初探论目标成本和标准成本的制度融合及应用

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At last, the process of costing and controlling, based on standard costing, is given in a medical company.

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。

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Reasons of Introducing ABCM into Standard Costing System

标准成本制度引入ABCM的原因分析

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Target Costing and Standard Costing Combination and Management

论目标成本和标准成本的制度融合及应用

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So activity based standard costing began to play an important role in our domestic companies.

因此，标准作业成本管理体系在国内企业开始扮演着越来越重要的角色。

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Study on the Method of Costing and Controlling based on Standard Costing in ERP

ERP中基于标准成本的成本核算与控制方法研究

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Application and Research of Standard Costing Model Based on BOM

基于BOM的标准成本计算模型应用研究

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Design and Development of Standard Costing System Based on BOM

基于BOM的产品标准成本计算系统的设计与开发

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Now in China, there is no effective quantitative method in hospital cost management because the scientific management aroused too late, the study on hospital cost control, especially on the setting of standard cost and its implementing method, are still on a probing stage.

由于我国科学管理起步较晚，医院成本管理中缺乏有效的定量分析方法，在医院成本控制研究方面，特别是对标准成本的确定和实施方法，还处于探讨阶段。

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Accounting the Environmental Cost by Using An Activity-Based Costing Approach

运用ABC法计算环境成本

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Study on the Determination of Activity-Based Costing for Construction Projects

基于活动的工程项目成本确定方法研究

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On Activity-Based Costing Information Analysis and Management Strategy

作业成本信息分析与管理策略探讨

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Cost Accounting Method of Logistics Dynamic Confederation Based on Activity-Based Costing

基于ABC的物流动态联盟成本核算方法的研究

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An Effective Method of Environmental Cost Accounting& Activity-Based Costing

环境成本计算的有效方法&作业成本法

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Activity-based Costing in the Cost of Logistics in the Applied Research

作业成本法在物流成本核算中的应用研究

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An Economic Evaluation Model fot Advanced Manufacturing Systems Using Activity-Based Costing

运用ABC系统的先进制造系统经济评价模型

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