标准成本系统的重新设计

REDESIGNING STANDARD COST SYSTEM

八十年代初期，西方国家传统的标准成本系统由于不能完全提供高层管理所需要的信息而受到了各方的抨击，由此新的成本系统应运而生．但是，毕竞修正标准成本系统要比采用新的成本系统容易得多，因此，文章在分析传统标准成本系统不足的基础上，提出修正方法，重新设计标准成本系统。

In the Western countries, the traditional standard cost systems(SCSs) have been under attaCk as not providing the information needed for advanced management Since the early 1980s. thew cost systems were proposed as a consequence. However, updating SCSs is an easier process than adopting a new cost system. Therefore, this paper will analyze the weaknesses of the treditional SCSs and redesign SCSs in the form of uedating.