随着内外部经营环境的变化,国内国有企业规模不断壮大,企业管理的不断进步和追求成本领先策略的要求,把建立标准成本体系作为加强成本体系管理的一项重要内容。本文根据标准成本的实施过程进行总结,并对标准成本的制定、标准成本的责任划分、标准成本的结转、标准成本差异等进行深入探讨。 With the changes of the internal and external business environment, the scale of the state-owned enterprises is expanding, the continuous progress of business management and the pursuit of the cost-leadership strategy require the establishment of a standard cost system as an important part of strengthening cost system management. This paper summarizes the implementation process of standard costs and discusses in depth the development of standard costs, the division of responsibilities of standard costs, the carry-over of standard costs, and the standard cost differences.