standard cost system

Most industrial persons and economists highly appreciate the price quotation system in engineering construction fields of China. The most urgent task now is to separate the quantity from price in the quotation, let the consumption amount become the national standard and cost become the market information.

大多数业内人士和经济学者非常赞赏我国工程建设领域中的定额体系，现在最紧迫的任务是使定额中的量与价分离，使消耗量成为国家标准，使造价成为市场信息。

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Targeted on how to make a reasonable managerial accounting index system for the specific industry, this article gives some clues and tips by analyzing the design cogitate, design implementation ( takes Standard Cost System as a sample) and design feedback.

本文就如何合理制订并运行企业的管理会计指标体系从设计思想、设计实施（以标准成本系统为例）和设计反馈三方面进行了分析。

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Introducing the theory and meaning of cost and cost management, expounding characteristic and function of standard cost, analyzing the function of MES in workshop management, which is the basic theory of cost management system.

介绍了成本及成本管理的理论以及成本管理的意义，阐述了标准成本法的特点和作用，分析MES在车间管理中的作用，作为成本管理系统研究的理论基础。

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The standard cost system is an advanced cost control method.

标准成本系统是一种有效的成本控制方法.

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Standard cost management is the complete system that combines costing and cost controlling, it divides into three parts& establishing standard cost, costing and analyzing cost variance and dealing with cost variance.

标准成本管理是一种将成本计算和成本控制相结合的成本管理系统，包括制定标准成本、计算和分析成本差异、处理成本差异三个部分。

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This thesis detailed analyzes the flow of workshop calculating cost based on standard cost, puts forward designing project of cost management system based on standard cost orient to MES, and establishes cost management model.

详细分析基于标准成本法的车间成本核算流程，提出了基于标准成本制度面向NES成本管理系统的设计方案，在此基础上构建了成本管理系统总体模型。

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The paper has focused on setting up a standard cost system for the activity centers, which is different from the traditional standard cost system and also the one based on activities that formerly proposed.

该标准成本体系异于传统标准成本法中的标准体系和国内理论界有所涉及的以作业为单位建立的标准作业体系模式。

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