| 1. | To resolve the above - mentioned problems , we put forward the frame of cost plan and control system which is suitable for large - scale intermittent manufacture , and give the key work patterns further in support of realizing , i . e . cost plan of bi - standard , cost control of variance analysis , cost responsibility flow management along with the computer - aided system for the whole system
为解决上述问题，提出了一种适用于大型离散制造企业的全员全方位全过程的成本计划与控制体系框架，并进一步给出支持其实现的关键组成：双基标准成本计划模式、基于差异分析的成本控制模式、成本责任流的管理模式及其整个体系的可重构的计算机支持系统结构。 |
