标准成本法的主要内容有三部分，包括:标准成本的制定、成本差异的计算和分

标准成本法的主要内容有三部分，包括:标准成本的制定、成本差异的计算和分析及成本差异的帐务处理。其中标准成本的制定是企业采用标准成本法的前提和关键，这样可以达到成本事前控制的目的;标准成本法的重要部分是成本差异计算和分析，借此企业可以实现成本控制的目标，并据以进行经济业绩考评。

結果 (英文) 1:

Main contents of the standard cost method has three parts, including: development, cost differences of standard cost calculation and analysis and cost accounting. Standard enterprise using standard cost method cost of the development is the prerequisite and key so that you can achieve the objective of cost control in advance; standard cost method is an important part of cost variance calculation and analysis, take this business can achieve the goals of cost control, and performance appraisal.

結果 (英文) 2:

The main contents of the standard cost method has three parts, including: accounting treatment standard cost to develop, analyze and calculate the cost difference and cost difference. Wherein the standard cost of the development is the premise and key enterprises to adopt the standard cost method, which can achieve the purpose of cost control in advance; an important part of the standard cost method of cost calculation and analysis of the differences, whereby companies can achieve the goal of cost control, and data for economic performance evaluation.

結果 (英文) 3:

The main content of the standard cost method has three parts, including: the formulation of the standard cost, cost difference calculation and analysis and the cost difference of accounting treatment. The standard cost is the premise and key enterprises to adopt the standard cost method, it can achieve the goal of cost control in advance; an important part of the standard cost method is the difference between the cost of calculation and analysis, this enterprise can achieve the goal of cost control, and to conduct economic performance evaluation.