玻纤企业建立以标准成本法为基础的动态成本控制系统

Dynamic Cost Control System Based on Standard Costing for Glass Fiber Producers

介绍了标准成本法含义、优点、困境及如何在玻纤企业推进标准成本法的实施,以建立以标准成本法为基础的动态成本控制系统。随着玻纤生产自动化程度越来越高,玻纤企业从原先生产品种较多,生产步骤较多,批量也不大,不是十分适合标准成本法核算产品成本,转为已具备实施标准成本制度的条件。

The definition, advantages, restraints of standard costing and how to promote standard costing in glass fiber enterprises to establish a dynamic cost control system are elaborated in this article. With the increasing automation in glass fiber production, glass fiber producers are moving from previous mode of many products and many production steps but small volumes, which are not quite suitable for standard costing, to present conditions allowing for standard costing.