论文部分内容阅读
标准成本法主要是通过成本核算、对比、评析、考察等确定成本支出的有效性以及成本计算方法的合理性,为企业的经营决策以及营运控制提供直接的依据。将标准成本法合理应用到我国企业运营和建设中,这对于我国企业生产成本的降低以及经营效益的提高有重大意义。本研究旨在研究标准成本法在企业运营中的优势与不足的同时,对我国企业引进标准成本法过程中所需要的条件以及应用标准成本法作用于企业运营的主要操作路径进行汇报。
The standard cost method mainly determines the validity of the cost and expenses through cost accounting, comparison, evaluation and inspection, as well as the rationality of the cost calculation method, providing a direct basis for the business decision-making and operation control of the enterprise. The standard cost method is applied reasonably to the operation and construction of enterprises in our country, which is of great significance to the reduction of the production cost of our enterprises and the improvement of operating efficiency. The purpose of this study is to study the advantages and disadvantages of the standard cost method in the operation of an enterprise. At the same time, this paper reports on the conditions required by the introduction of the standard cost method in our country and the main operational paths that apply standard cost method to the operation of the enterprise.