作业成本法与标准成本法的结合探析

Probe into the Combination of the Activity-based Costing and the Standard-based Costing

分析了标准成本法和作业成本法的优缺点,并对两者的主要特点进行了全面的比较,进而认为作业成本法并不能完全替代标准成本法而独立存在,只有将两者结合起来,才能更好地发挥作用。

This paper analyzes on the merits and demerits of the activity-based costing and the standard-based costing respectively, makes all-round comparison of the main features of the two methods, holding that the activity-based costing can't replace the standard-based costing completely and exist independently, only when the two methods are combined, can they play their role better.