The Differences between Several Different Standards of Cost Control and the Application of Them

Although target cost,plan cost,estimated cost,fixed cost,standard cost are all cost control standards used in enterprises,yet some of them can be applied in a combination and others can not.Fixed cost is excluded with standard cost,however,they can be applied with the target cost in a combination.The differences between these five cost control standards lie in four points:Developed by different methods;Developed on different basics;Being on different levels in controlling;Being with the different standards of stability.These five control standards are significantly different because of reasons above.