Standard cost refers to the cost obtained through accurate investigation, analysis and technical determination under the existing production technology level and effective production and operation conditions. It is the target cost, not the actual cost, and is mainly used to control and assess the actual cost.
With the continuous improvement and development of China's market economy system, the business scope and content of small and medium-sized enterprises are constantly expanding and complicated. In order to adapt to the changes and development needs of market economy in time, it has become a major theme of enterprise management to collect product costs and expenses in time, accurately and reasonably, strengthen cost accounting and control, and improve enterprise competitiveness.
Extended data:
The main features of standard cost control system are:
First, control beforehand.
That is to say, all the costs that should occur in each operation link, that is, the standard cost, should be made in advance as the goal of each department and each operation link, and as the scale to measure the actual cost savings or cost overruns, so as to control the cost in advance. ?
Second, things have been strengthened.
Compare the actual cost consumption with the standard cost in the process of operation and implementation, reveal and analyze the difference with the standard cost in time, and take measures to improve it quickly, so as to strengthen the control role in the process of cost implementation, that is, strengthen it in the process. ?
Third, post-event analysis.
At the end of each period, compare the completion of standard cost indicators with actual costs, find differences, analyze reasons, assign responsibilities and evaluate performance, so as to formulate effective measures to avoid the recurrence of unreasonable expenses and losses, point out the direction of efforts and ways to reduce costs for the next period of cost management, embody the post-event analysis function of cost improvement, and constantly cycle back and forth to strengthen cost control, so as to achieve the purpose of improving and improving enterprise management.
Baidu Encyclopedia-Standard Cost Management?