摘要
标准成本是一种成本计算方法,它不仅间接费用是预计的,而且直接材料和直接人工等也是按预计的数字来计算的。所以,在企业中运用标准成本,一是便于决策,二是便于成本核算,三是便于成本控制等。
Standard cost is a kind of method to calculate cost,by which indirect and cost are calculated according to the expected number.So it should be employed in business which is beneficial to decide,cost-calculating as well as cost-controlling.
出处
《江西教育学院学报》
2004年第6期77-78,共2页
Journal of Jiangxi Institute of Education
