双重成本控制标准在制造业企业的运用

The application of dual cost control standards in manufacturing enterprises

从当前制造业企业成本控制的情况来看,只是对单层次的成本控制标准进行运用,往往难以取得良好的成本控制效果。基于此,文章主要针对双重成本控制标准在制造业企业的运用进行相应的探讨,首先阐述了双重成本控制标准的概念,然后根据其应用的内容,提出了几点切实可行的应用措施,主要包括产品成本预算的制订、设计“基准-样板”成本控制绩效评价指标体系、完善双重成本控制标准下激励机制,进而确保制造业企业更好地应用双重成本控制标准。

From the current situation of cost control in manufacturing enterprises,it is often difficult to achieve good cost control re⁃sults by applying single level cost control standards.The following article mainly discusses the application of dual cost control standards in manufacturing enterprises.It first elaborates on the concept of dual cost control standards,and then proposes several practical and feasible application measures based on their application content,mainly including the formulation of product cost budgets Design a benchmark cost control performance evaluation index system,improve incentive mechanisms under dual cost control standards,and ensure that manufac⁃turing enterprises better apply dual cost control standards.