Redesigning Cost Systems: Is Standard Costing Obsolete?
讨论了标准成本系统的三大批评（差异过时、缺乏持续改进、责任会计导致内部冲突），并提出了更新方案，同时分析了标准成本系统与作业成本法的兼容性，帮助管理者选择适合的成本系统。
Abstract Since the early 1980s standard cost systems (SCSs) have been under attack as not providing the information needed for advanced manufacturers. In spite of the its critics, SCSs are still the system of choice in some 86 percent of U. S. manufacturing firms. This paper discusses the criticisms of SCSs that (1) the variances are obsolete, (2) there is no provision for continuous improvement, and (3) use of the variances for responsibility accounting result in internal conflict rather than cooperation. Updates for SCSs in the form of redesigned variances, suggestions for dynamic standards, and refocused responsibility and reporting systems are presented. The compatibility of SCSs and its main competitor as a cost system, activity-based costing (ABC), is examined. The authors discuss when it is appropriate to use ABC or SCS or some combination of the two.