Cost accounting introduces appropriate cost management concepts , techniques and skills such as cost planning , cost behavior , cost estimation , and cost accumulation and allocation systems ( job , process and activity - based costing ) 成本会计介绍了适当的成本管理概念、技术和技能，如：成本计划、成本特征、成本评估和成本积累和分配体系（职位、过程和作业成本） 。
Standard cost system is a sort of accounting information and cost control system that applies the scientific managing methods of enterprise to costing and makes cost project , cost control , cost calculation and cost analysis combined organically 标准成本制度是把企业的科学管理方法应用于成本计算，将成本计划、成本控制、成本计算和成本分析有机结合的一种会计信息系统和成本控制系统。
This thesis starting from the procedure of instruction project management elaborates on the cost calculation cost plan , cost control , cost accounting , cost analysis and points out a dear tram of think for construction project cost management and the key controlling points during the procedure 本文从工程项目施工成本管理的过程出发，阐述了成本预测、成本计划、成本控制、成本核算、成本分析，为工程项目施工成本管理整理出了一条清晰的思路，以及中间过程的关键控制点。
Content of business plan includes : problem of related market , predictive sales cost , financial and cost plan , equipment plan , object cost , increase forecast , human resource development plan , new product development plan , quality object , key internal quality characteristic ability target , customer and employee satisfaction plan , health and safety and environment problem and so on 经营计划的内容包括：与市场有关的问题，预期销售额、财务与成本计划、公司设施计划、目标成本、增长预测、人力资源开发计划、新产品开发计划、质量目标、关键内部质量特性能力指标、顾客和员工满意计划、健康安全环境问题等。
Therefore , the main subject of this research is to discuss the application of all - around cost management through the full process control , which consists of three parts : feed - forward control , which seeks to anticipate the cost movement ; process control which sets down cost standards and cost planning in order to limit the cost payout 因此本文主要是通过成本的全过程控制来论述全面成本管理的实际应用，其主要内容包括三个部分：前馈控制旨在预测成本变动的方向；过程控制通过制定成本标准和成本计划，限定成本的支出；反馈控制通过分析实际成本与成本计划的差异，分析和调查原因，以找到降低成本的方法。
Part iii focuses on how to use enterprise scale to forecast the cost of construction project , showing the process of application . the fourth part studies how to prepare the plan of construction project cost management on the basis of the third part and the network plan . next the fifth part shows how to control construction project cost using value chain 论文的第三部分着重论述如何使用企业定额来预测施工项目成本,并以实例说明了企业定额预测成本的具体应用过程;在施工项目成本预测的基础上论文的第四部分论述了如何编制施工项目成本计划;紧接着论文的第五部分论述如何按照制订好的施工项目成本计划利用价值链模型进行施工项目成本控制。
To resolve the above - mentioned problems , we put forward the frame of cost plan and control system which is suitable for large - scale intermittent manufacture , and give the key work patterns further in support of realizing , i . e . cost plan of bi - standard , cost control of variance analysis , cost responsibility flow management along with the computer - aided system for the whole system 为解决上述问题，提出了一种适用于大型离散制造企业的全员全方位全过程的成本计划与控制体系框架，并进一步给出支持其实现的关键组成：双基标准成本计划模式、基于差异分析的成本控制模式、成本责任流的管理模式及其整个体系的可重构的计算机支持系统结构。
The difficult points of cost plan and control for large - scale intermittent manufacture include laying stress on controls of product project cost , preconstruction on cost standard reference system , reasonable share for total cost , structure of target cost as well as symmetrization of cost information , etc . 摘要大型离散制造企业成本计划与控制的难点有：产品项目成本控制的特殊需求、成本标准参照体系的预构建、总额费用的合理分摊、目标成本的体系结构、成本信息的对称问题等。
The content of operation plan : the market relevent issues , expected turnover , fiancial and cost plan , company establishment plan , objective cost , growth prediction , humanresources development plan , r & d plan of new products , quality objective , key internal quality characteristic ability target , customer and employee ' s satisfaction plan , healthy and safe environment issues 经营计划的内容包括：与市场有关的问题，预期销售额、财务与成本计划、公司设施计划、目标成本、增长预测、人力资源开发计划、新产品开发计划、质量目标、关键内部质量特性能力指标、顾客和员工满意计划、健康安全环境问题等。
