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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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【Co-citations】
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1 YUE Dian-min,WU Xiao-dan(School of Management,Hebei University of Industry,Tianjin 300130,China);The Establishment of Cost Management System Based on Value Chain Theory[J];Commercial Research;2008-07
2 GONG Dai-hua(Jiangxi University of Finance &Economics,Nanchang 330013,China);A Research on the Cost Management of High-tech Enterprises Based on Fictitious Profit[J];Contemporary Finance & Economics;2006-01
3 CHENG Jian-gang LI Cong-dong(Tianjin University Tianjin 300072 China);Study on the Network Optimization Model and Its Solution of Service Supply Chain[J];Journal of University of Electronic Science and Technology of China(Social Sciences Edition);2009-01
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10 TENG Xiu-juan,ZHOU Qing-xun;On the Function of Cost Analysis in Cost Management[J];Business Economy;2008-12
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1 TIAN Zhi-xue, YE Jian, ZHANG Xu(School of Economics and Management, Beijing University of Aeronautics and Astronautics, Beijing 100083);Project Object Cost and Time Control Reseach[J];Journal of Beijing University of Aeronautics and Astronautics(Social Sciences Edition);2001-04
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