随着科学技术水平和会计管理技术的进步,越来越多的企业在成本管理中采用标准成本制度进行控制成本与成本核算。虽然标准成本法在管理和技术上还不够成熟,在企业管理中存在一定的问题和不足。但是,标准成本法符合了当今企业的会计核算特点,有利于企业的总体发展。本文拟针对企业制定标准成本的价值展开讨论。 With the advancement of science and technology and accounting management technology, more and more companies adopt standard cost systems for cost control and cost accounting in cost management. Although the standard cost method is not mature enough in management and technology, there are certain problems and deficiencies in enterprise management. However, the standard cost method is in line with the accounting characteristics of today’s companies and is conducive to the overall development of the company. This article intends to discuss the value of the standard cost of the company.