标准成本系统是用以衡量工作效率的一种成本会计制度。在现代企业中,管理者怎样控制所投入资源的价格和数量,关键不在于事后如何确定产品的实际成本,而在于把成本的事前计划、日常控制和最终产品成本确定结合起来,形成一个有机整体,据以进行全面的管理和控制。标准成本系统的运用,可以有效地解决这些问题,以利于企业降低成本、提高效益。 The standard cost system is a cost accounting system used to measure work efficiency. How to control the price and quantity of resources invested in modern enterprises depends not on how to determine the actual cost of the products afterwards, but on combining the prior plan of cost, the daily control and the final product cost to form an organic whole , So as to conduct a comprehensive management and control. The use of standard cost system can effectively solve these problems in order to help enterprises reduce costs and improve efficiency.