成本控制标准

严格按照成本控制标准，确保本部食品成本控制达到预期计划。

Ensure control procedures are in place to achieve the desired food cost results .

从而给出确定成本控制标准的方法，归纳了用于研究开发成本控制的基本范式。

According of this , the dissertation gives the method to determine cost control standard , and concludes the basic pattern to control research and development cost .

围绕施工项目成本控制建立成本控制标准体系、成本控制责任体系和成本核算及信息反馈体系。

This essay put forward concrete measures about construction project cost control for launching cost control standard system , cost control responsibility system , cost accounting and data feedback system .

作业成本控制流程包括成本控制标准的制定、成本差异计算与分析、作业中心业绩考核和作业管理。

The theory of Activity-Based Control include several aspects , such as the establishment of cost control standard , calculation and analysis of the costing variances , the performance evaluation of Activity Center and Activity-Based management .

通过分析发现，在先进的制造环境下，企业普遍存在间接费用分配不准、产品成本信息失真、成本控制标准单一、控制效率低下等问题。

At last it find out that under the advanced manufacture environment , some problems universally exists in the enterprise , such as inaccurate distribution of overhead cost , distortion of product cost calculation , unitary cost control standard , low control efficiency and so on .

与事中控制活动相关的成本范畴，也即成本控制标准，企业的生产经营目标不同，成本控制标准也会有所不同；

The cost category concerning in-event control activities , also called standards of cost control , varies with different goals of production and operation in enterprises .

对A企业的业务外包部分采取定额成本控制；对A企业非外包业务采取标准成本控制，把定额成本控制和标准成本控制有机结合起来的成本控制方式，这是本文的创新点。

A company applies a fixed a fixed cost control to outsourcing cost and standard cost control to non-outsourcing business of the enterprise . The cost control way of combination of fixed cost and standards cost , this is the innovative point of this article .

标准成本管理制度是一种成本控制系统，实施标准成本核算体系及管理体系，可以起到降本增效的作用。

Standard cost management system is one that for cost control .

物流成本预算是事前控制，为物流成本控制设定控制标准；

Logistics cost budgeting controls in advance , and establishes the cost standard of controlling .

结合我公司的发展背景，我认为发生亏损主要是因为公司在由成本中心体制转向利润中心体制后，成本控制制度和绩效标准仍沿袭以前的做法引起的。

Considering the development background of our company , when company converted from cost center to profit center , we still followed former cost control system and performance standards , and these conditions brought the losses .

阐述了循环经济下企业环境成本控制的原则，提出了从建立环境成本控制中心、制定环境成本控制标准、实施环境成本控制措施、完善环境成本控制的保障措施等方面建立环境成本控制体系。

Expound the principle of environmental cost control under circular economy , put forward establishing the environmental cost control system from establishing environmental cost control center , making environmental cost control standards , putting environmental cost control measures into effect , improving environmental cost control protection measures and so on .

目标成本、计划成本、预算成本、定额成本、标准成本虽然都是企业进行成本控制的标准，但它们有的可以结合应用，有的却不能。

Although target cost , plan cost , estimated cost , fixed cost , standard cost are all cost control standards used in enterprises , yet some of them can be applied in a combination and others can not .