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The Improvement of Activity-based Standard Cost System with Unit Standard

Pan Aixiang & Lǚ Le(School of Accounting, Beijing Technology and Business University, Beijing 100037)  
It is an economical and ideal choice to introduce the idea of activity-based management into the standard cost system for the full improvement of cost management. However, the establishment of activity-based standard cost remains hard to be solved. Based on the improvement of ABC in both theoretical and practical communities, this paper designs the approach in details to improve the activity-based standard cost: with a focus on unit standard, by estimating the time standard per activity unit and the price standard per time unit to set the cost standard per activity unit and then establish the standard cost per product unit, which makes the activity-based standard cost system more applicable in operation and more prominent in management performance.
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