在现代成本会计中，美国会计师主要提出了标准成本会计制度，在原有成本积累

了成本会计中，美国主要会计提出了标准会计制度，在现代基础上成本巨大的增加了“管理成本控制与分析”的新功能。由于绩效扩大了管理职能，其适用范围也从原来的工业企业开始扩大到商业企业公用事业公用事业和其他服务。

In modern cost accounting, American accountants mainly put forward the standard cost accounting system, which adds the new function of "management cost control and analysis" on the basis of the original cost accumulation. As cost accounting expands the management function, its scope of application is also expanded from the original industrial enterprises to commercial enterprises, public utilities and other service industries.