It explains tha the mity - based w system is a new methed and way for wtving cost hnt system of the modem enterprises ds having analsed in thcory and proved in praedce . it has irnportan meanin for reducing enwise cost and boving it ' s pidducs comive power . it also has consderable reference value to ghde cost management and cost control of chinse sepot enterprises 通过理论分析和实践中检验说明了作业标准成本制度是现代企业改进现有成本管理制度的?种新的方法和出路，对降低企业成本和提高产品市场竞争力具有特别重要的意义，对指导我国离散型制造企业在新的制造环境下的成本管理和成本控制具有较大的参考价值。
