论文部分内容阅读
西方企业中广泛应用的标准成本制度不是一种单纯的成本计算方法，它是一种会计信息系统和成本控制系统。在我国外商投资企业实行标准成本制度有得天独厚的条件。本文以某外商独资企业为例，介绍了标准成本制度的作法。
The standard cost system widely used in western enterprises is not a pure cost calculation method. It is an accounting information system and a cost control system. In our country, the standard cost system of foreign-invested enterprises has unique conditions. In this paper, a foreign-owned enterprises as an example, introduced the standard cost system approach.