成本概念及成本法与实际成本  

Cost Concepts,Cost Methods and Actual Cost

作　　者：李艳平[1] 

机构地区：[1]常熟理工学院数学系,江苏常熟215500

出　　处：《常熟理工学院学报》2007年第9期53-55,共3页Journal of Changshu Institute of Technology

摘　　要：定额成本、计划成本、标准成本同目标成本都是企业成本控制的标准,它们之间存在一定的联系和区别,同时又以实际成本为参照标准。本文对这几种成本概念和成本法及其与实际成本的关系进行比较分析,给出了各种成本的使用方法和适应情况,以期能指导实践工作。Fixed cost, planned cost, standard cost and goal cost are all standards under the control of the enterprise cost. There are some connections and differences between these costs, and actual cost is their reference. This article makes a comparative analysis of the relationship between these cost concepts, cost methods and actual cost, and offers some ways to apply these costs.

关 键 词：定额成本 计划成本 标准成本 目标成本 实际成本 

分 类 号：F234.2[经济管理—会计学]