论标准作业成本法：标准成本法与作业成本法的结合摘要
作业成本法为解决新制造环境下间接成本的分配问题，提供了一条崭新的思路。但20多年来，作业成本法的应用实践由高潮趋于冷寂，表明作业思想虽然先进，但仍然无法撼动标准成本法的主导地位。原因在于作业成本法虽然有较大的应用潜能，但仅仅还是应用于制造费用的确定。所以需要考虑的是如何把标准成本法和作业成本法联系起来，这样两者结合使用既能保持标准成本法进行内部控制的优势，也发挥了作业成本法能较好地进行制造费用分配的作用。作业成本法和标准成本法的结合是当前会计理论界和实务界比较关注的问题之一。本文通过对标准成本法和作业成本法的理论研究和应用分析，细致地进行了两种成本法的优缺点以及其他方面的比较，发现两者并不是完全对立的，而是可以相互补充的。所以本文在此基础上将作业成本思想引入产品标准成本的制定，提出了两种成本方法的结合，这样既保留和吸收标准成本法和作业成本法的优点，同时又克服了两者的缺点。为现代企业的成本管理提出了有益的探索。
关键词：标准成本法；作业成本法；结合
Concerning the standard work cost method: standard cost method, and the combination of activity-based costing method
ABSTRACT
Activity-based costing method to solve the new manufacturing environment is the allocation of indirect costs, provides a new idea. For more than 20 years, the application of the activity-based costing method in practice by the climax tend to be cold, show that homework thought though advanced, but still can't shake the standard costing method, the leading position. Reason is that the activity-based costing method although have larger application potential, but only or used in the determination of the manufacturing costs. So need to consider how to put the standard costing method and the activity-based costing method is connected, so use combination can both retain the standard costing method for the internal control superiority, also play the activity-based costing method can well for manufacturing cost allocation role. The activity-based costing method and standard costing method is the combination of the current accounting theory and practice for more attention part of the problem. This article through to the standard costing method and the activity-based costing method of theoretical study and application analysis, meticulous on the advantages and disadvantages of two cost method and other aspects of the comparison, found that both and not polar opposites, but can complement each other. So this paper on the basis of introducing thoughts will work cost of the cost of product standards formulated, put forward two cost method in combination, such already reserves and absorption of the standard costing method and the advantages of the operation cost method, and overcome the shortcomings of the two. For modern enterprise cost management puts forward beneficial exploration.
Key words：Standard Costing; Activity-based Costing; Combination
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