英语翻译近年来,随着体制改革的不断推进,企业业绩压力逐年增大,能否实现资产经营目标的关键更多地取决于企业的成本控制能力,

英语翻译
近年来,随着体制改革的不断推进,企业业绩压力逐年增大,能否实现资产经营目标的关键更多地取决于企业的成本控制能力,而标准成本法由于其广泛的适应性与科学性,已在企业成本控制中占据统治地位,成为企业管理的一项重要管理制度.
本文从三个方面论述了标准成本法在上海翔龙公司应用中存在的问题与对策.第一部分阐述了标准成本法的含义、应用原理及其在企业管理中的作用；第二部分阐述了标准成本法在翔龙公司公司应用中的现状与问题；第三部分阐述了翔龙公司完善标准成本法应采取的对策.指出了标准成本法在翔龙公司应用中的现状与问题及对公司在完善标准成本法采取的对策提出了笔者的一些看法.特别应运用标准成本法把财务人员定位于组织者,把作业长定位于降低现场成本的主要责任者,以降低成本.实现管理会计中的标准成本法的灵活运用.
Key words:
标准成本法 财务人员

In recent years,as the reform progresses,gradually increasing pressure on corporate performance and it can achieve the key objectives of asset management depends more on corporate cost control capabilities,while the standard cost method because of its wide adaptability and scientific nature has been in business in the dominant cost control has become an important business management management system.
This article discusses three aspects of the standard cost method's application in Shanghai,Xiang-existing problems and countermeasures.The first part describes the meaning of the standard cost method,the application principle and its role in enterprise management; the second part of the standard cost method described in the application Xianglong Company status and issues; third part of the company's comprehensive set of Xianglong standard cost method should take countermeasures.Pointed out that the standard cost method in Xianglong company's application in the present situation and problems and to improve the standard cost method in response to some of the views I put forward.In particular should use the standard cost method to finance staff located in the organizers,to work a long position on lowering the cost of the main responsible for the site in order to reduce costs.Implementation of management accounting in the standard cost method for flexible use.
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