标准成本法在质量分析成本核算中的应用

Application of Standard Cost Method in Accounting of Quality Analysis Cost

通过解释标准成本法以及质量分析中的各项费用,并结合实际的质量分析标准成本的制定工作,介绍了标准成本在质量分析成本核算中的应用;通过传统的实际费用分析和标准成本法分析的比较,阐述了标准成本法在质量分析工作中的优点以及今后的发展方向。

Based on explanation of each cost in standard cost method and quality analysis, application of standard cost in accounting of quality analysis cost was introduced in connecting with practical work of formulation of quality analysis standard cost. The superiorities of standard cost method in quality analysis work and its developing trend were expounded by comparison of traditional actual cost analysis and standard cost method.