基于双重成本控制标准的企业成本核算系统研究

The Research on Costing System of Enterprise with Double Cost Control Standards

基于双重成本控制标准的企业成本核算系统是一个能够同时提供财务成本信息和管理成本信息的二元成本核算系统。这个成本核算系统由成本控制标准制定子系统、成本计量子系统和成本控制考评子系统三部分构成。成本控制标准制定子系统能够生成"基准"成本控制标准和"样板"成本控制标准,为计量与评价成本水平提供基础信息;成本计量子系统在计量并提供产品实际成本指标的同时,反映产品实际成本脱离成本控制标准的差异;成本控制考评子系统揭示责任中心成本控制差异,评价双重成本控制标准的作用效度。

The costing system with double cost control standards is a dual costing system providing financial and management cost information, and this costing system is made up by three subsystems which are cost control standards setting subsystem, cost accounting system and performance evaluation system. Cost control standards setting subsystem can generate basic and model cost control standards, in order to provide information for measuring and evaluating. Cost accounting subsystem can account and indicate actual cost, and reflect the variance between actual cost and cost standard. Cost control performance evaluation subsystem can reveal the cost control variance among responsibility centers, so as to evaluate the validity of double cost control standards.