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《Industrial Engineering Journal》 2001-04
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The Comparison Study on the Cost Difference Analysis and the Cost Driver Analysis

HAN Wei,Qi Er shi,LI Gang (Management School of Tianjin University,Tianjin 300072,China)  
This paper puts forward two proposals of cost analysis and control,the cost difference analysis and the cost driver analysis.At the same time,it gives the corresponding practical application method,Standard Costing and Activity Based Costing.Through the comparison of two methods,their respective advantages and disadvantages are made clear.It also gives scientific accordance for the enterprise to choose fixable cost system.
【CateGory Index】: F275.1
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