The best replacement for standard costing is actual costing.

The best alternatives to standard costing are rated as following:
★★★★★  actual costing
★★★★  average costing
★★★  normal costing
★★  activity based costing
★★  budgetary control
★★  job costing
★★  fifo
★  marginal costing
★  process costing
★  absorption costing
★  abc
★  job order costing
★  target costing
★  variance analysis
  budgeting
  lean accounting
  flexible budgeting
  abc costing
  actual
  kaizen costing

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