成本差异分析与成本动因分析的比较研究  

The Comparison Study on the Cost Difference Analysis and the Cost Driver Analysis

作　　者：韩伟[1] 齐二石[1] 李钢[1] 

机构地区：[1]天津大学管理学院,天津300072

出　　处：《工业工程》2001年第4期25-28,共4页Industrial Engineering Journal

摘　　要：提出了成本差异分析和成本动因分析两种成本分析和控制的理论 ,同时举出了相应的实践方法———标准成本法和作业成本法。通过对两者的比较 ,使其各自的优缺点更为明晰 ,为企业选择合理的成本控制体系提供了科学的依据。This paper puts forward two proposals of cost analysis and control,the cost difference analysis and the cost driver analysis.At the same time,it gives the corresponding practical application method,Standard Costing and Activity Based Costing.Through the comparison of two methods,their respective advantages and disadvantages are made clear.It also gives scientific accordance for the enterprise to choose fixable cost system.

关 键 词：成本差异分析 作业成本 成本动因分析 企业 成本分析 成本控制 

分 类 号：F275.3[经济管理—企业管理]