实施标准成本管理 提高成本管理水平

Standard Cost and Cost Management

国家电网公司提出"建立成本标准体系,实施战略成本管理、作业成本管理和全过程成本管理,实现成本管理方式转型",将实施标准成本管理作为提高成本管理水平的重要手段。标准成本体系是科学采用工艺评估和时间分析而预先确定的消耗标准或费用标准,它代表在可达到的或可接受的业绩水平上的应有成本。在提出标准成本管理的特点和主要原则的基础上,提出了标准成本管理的实施步骤。

State Grid Corporation of China （SGCC） requires its affiliated companies to ＂establish a standard cost system and implement strategic cost management, operation cost management and all-process cost management, and realize transition of the cost management pattern＂. Standard cost management is an important means to upgrade cost management. The standard cost system features the pre-determined consumption or expenditure norm which results from scientific process evaluation and estimation of the time to be taken. Based on the main features and principles of standard cost management, this paper comes up with the implemental steps.