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 為解決上述問題,提出了一種適用于大型離散制造企業(yè)的全員全方位全過程的成本計劃與控制體系框架,并進一步給出支持其實現(xiàn)的關鍵組成:雙基標準成本計劃模式、基于差異分析的成本控制模式、成本責任流的管理模式及其整個體系的可重構的計算機支持系統(tǒng)結構。