The standard cost method

Same time, the advantage of standard cost method in the management of the use of activity-based costing provides a major breakthrough.

同时标准成本法在管理上的优势又为作业成本的运用提供了一大突破口。

Methods: Measured the medical cost by clinical pathway method and proposed the fund standard for curing batch of the wounded.

方法：应用临床路径方法测算烧冲复合伤病种的医疗费用，提出成批伤员救治经费准备标准。

Standard cost method got a better promotion in our country, but in the present stage, the enterprise the increase proportion, the cost of indirect costs, the disadvantages of it appeared continuously.

标准成本法在我国了较好的推广，但在现时阶段，企业间接费用所占的成本比重不断增大，它的弊端不断显现。