定额法与标准成本法之比较

Imprest Calculated Method Comparison with Standard Cost Calculated Method

要论述了定额法与标准成本法都属于成本计算方法,但两者有许多不同之处,具体表现在:制定依据不同、稳定性不同、揭示方法不同、财务处理不同、提供产品成本资料不同、提供管理信息的详细程度和侧重点不同。

Discusses that calculated method of imprest and standard cost belongs to cost calculated method ,but both have many differentiation ,concrete exhibition is different established warranty ,different stability ,different unveiling method ,different financial handling ,different information of affording product cost and different detailed degree and emphasis of affording management information.