标准成本法在制造业企业的应用思考

Thinking about the application of standard cost method inmanufacturing enterprises

随着我国经济的高速发展,企业之间的市场竞争日益激烈,在当前时代下企业面临的成本压力不断增大。标准成本法作为成本管理方法中的重要内容之一,通过标准成本法采取高效的成本管理措施,对成本管理流程进行细化与深入控制,使企业从以往粗糙的管理转变为精细化的标准成本法。然而,部分企业在实施标准成本法的环节还存在一定不足之处。因此文章针对相关问题进行探讨,论述了标准成本法采取的措施,对企业建立科学的成本管理体系具有一定的参考价值。

Along with the rapid development of our country's economy,the market competition between enterprises is increasingly fierce,in the current era the cost pressure enterprises face constantly increase.As one of the important contents of cost management,standard cost method adopts efficient cost management measures through standard cost method to refine and control the cost management process,so that enterprises can change from the previous rough management to the fine standard cost method.However,many enterprises still have some shortcomings in the implementation of standard cost method.Therefore,this paper discusses the relevant problems and dis-cusses the measures taken by standard cost method,which has certain value for enterprises to establish a more scientific cost management system.