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标准成本是生产某种产品所应当发生的成本,它是企业在正常生产经营条件下,经过努力可以达到的单位产品的目标成本。按照正常标准成本制度的要求,企业的生产技术应达到较高水平,生产经营应处于良好、有效的运转状态,在加工、制造产品的过程中,允许材料、人工、设备等,在正常范围(限度)内存在必要的损耗或不可避免的低效率。实行标准成本制度的主要作用在于: 第一,提出有关产品在未来一定期间的目标成本,并据以编制弹性预算,确定企业预算期的奋斗目标。第二,控制日常(实际)发生的经济活动,确定标准成本同实际成本之间的差异,并找出差异产
The standard cost is the cost that should be incurred to produce a certain product. It is the target cost of the unit product that can be achieved by the enterprise under normal production and operating conditions. According to the requirements of the normal standard cost system, the production technology of the enterprise should reach a relatively high level, and the production and operation should be in a good and effective operational state. In the process of processing and manufacturing the product, materials, labor, equipment, etc. are allowed within the normal range ( Limit) The necessary loss or unavoidable inefficiency. The main role of the implementation of the standard cost system is: First, to propose the target cost of the product in a certain period in the future, and to formulate a flexible budget to determine the goal of the enterprise budget period. Second, control the daily (actual) economic activity, determine the difference between the standard cost and the actual cost, and identify the differential production.