期刊名称：IOP Conference Series: Earth and Environmental Science
印刷版ISSN：1755-1307
电子版ISSN：1755-1315
出版年度：2019
卷号：295
期号：3
页码：1-11
DOI：10.1088/1755-1315/295/3/032005
出版社：IOP Publishing
摘要：Standard cost method is an indispensable part of management accounting system. Standard cost method is a new method that adapts to the idea of scientific management. However, domestic analysis of the difference of standard cost method is too simplistic and cannot meet the cost. In order to meet the needs of management, this paper tries to provide a more practical analysis system to meet the needs of cost management by establishing the difference index and model derivation for the raw material analysis of standard cost method.
