价格成本监审属于新生事物,目前成本规则尚不完备,审核方法尚不规范,特别是国家发改委对《成本监审办法》中具体行业的价格成本合理性标准尚未公布,需要各地成本调查机构依据具体情况进行探索。合理性是成本监审工作的核心,如何确定具体行业影响价格成本主要因素(如物耗指标、损耗率、 At present, the cost rules are not yet complete and the methods for auditing are not yet standardized. In particular, the national development and Reform Commission has not yet promulgated the standards for the cost-reasonableness of specific industries in the “Cost Monitoring and Examination Measures” Specific circumstances to explore. Reasonability is the core of cost supervision and examination, how to determine the specific industry factors that affect the cost of the main factors (such as material consumption indicators, loss rates,