成本是企业定价的基础因素，在当今新的制造环境下，许多人工已被机器取代，直接人工成本所占比例大为减少，而固定制造费用占总成本之比例却大幅度提高。传统的采用单标准（直接人工小时或机器小时）来分配制造费用的成本计算方法不能正确反映产品的消耗，从而不能提供准确的 Costs are a fundamental factor in the pricing of enterprises. In today’s new manufacturing environment, many workers have been replaced by machines, the proportion of direct labor costs has been greatly reduced, and the ratio of fixed manufacturing costs to total costs has risen substantially. Traditional cost-based methods that use single standards (direct labor hours or machine hours) to allocate manufacturing costs do not accurately reflect product consumption and therefore do not provide accurate